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

That is a fair point. I understand that most of the big landlords, that is, the people with blocks of apartments and so on, have incorporated. This provision only applies to landlords who are subject to income tax. As they are subject to personal income tax, almost by definition this means they are on the small side rather then being large companies or anything like that, which are excluded. In addition, like the home improvement scheme, it will have to be put up on the website and we will know what contractors are carrying out the work and what are the applications. Consequently, they can be tracked by Revenue and if there is any obvious abuse, we will be in a position to deal with it. However, I reiterate this is one of those schemes that in theory should work but where one must wait to see whether it works in practice.