Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

The point on registration with the RTB seems clear enough but in regard to the current practice where landlords are not paying management fees but are able to claim the tax deduction under Schedule D, case V, of the 1997 Act, they are able to claim deductibility. What protections do we have? The protections are really in regard to the management company. These payments are not being made by some landlords whereas others are paying them. This means there is an accrual of charges yet they are getting the benefit of interest deduction.