Dáil Éireann Debate, Wednesday - 5 February 2025
289. Deputy Pearse Doherty asked the Minister for Finance to clarify the planned duration of the extension of the landlord tax credit as committed to in the Programme for Government; and if he will make a statement on the matter. [3063/25]
Amharc ar fhreagraThe Residential Premises Rental Income Relief (RPRIR) provides relief, at the standard rate, on a portion of a landlord’s residential rental income. The relief is €3,000 in the tax year 2024, €4,000 in the tax year 2025 and €5,000 in the tax years 2026 and 2027, which is equivalent to a tax credit of up to €600, €800 and €1,000 respectively. This measure is effective until the end of 2027.
As the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances.
