Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

-----but I did when living in Dublin as a student and when working there. One has a number of bedsits and the bathroom is on the landing. One must come out of the bedsit to make use of the bathroom on the landing, which is shared by three or four bedsits. The regulation introduced in 2014 states that all bathroom and toilet facilities must be en suite. This provision has taken approximately 5,000 bedsits in Dublin out of the rental market and has aggravated the supply and shortage problems. Again, I cannot guarantee it but I wish to incentivise landlords who, I am told, are not the wealthy ones but are at the lower end of the rental market and who really no longer have the funds or the interest to carry out this work. I want to incentivise them to do it. However, I note the scheme has the same caps and is not unlimited. They will be putting in far more money themselves into the refurbishment than they will get in the tax break.

On the point raised by Deputy Naughten, I have answered a lot of questions, particularly from Deputies from west of the Shannon, on the problem of petrol-stretching. However, the scheme here is not a VAT relief but is an income tax relief. It is an income tax relief to the level of the VAT paid, which is the way it works out. I will ascertain whether there is a solution to the problem but I am not making a commitment to the Deputy. However, I will revert to him on Report Stage with a view as to whether his suggestion is possible. My first inclination would not be that favourable but I will have the matter examined.