Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

By virtue of some of the changes I have made in the past two budgets, it is evident that I acknowledge how tax policy has a role to play in the rental sector. However, I need to be careful not to put in place measures that absorb large amounts of resources. For example, the proposal to grant tax relief to any long-term leases within the State has the potential, in the most extreme scenario, to provide that tax relief would be available to a large number of rental agreements throughout the rental market. I have to avoid that.

Deputy McGrath asked specifically whether I believe tax policy has a role to play. The short answer is "Yes". As Minister for Finance, I have made several decisions reflecting that.