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

The person who pays the LPT is the property owner. The Deputy does not need me to tell him that. I would be careful about introducing LPT relief for landlords for precisely the reason he has identified. It is very difficult to make a tax policy measure available on the basis of scale, so that a landlord below a certain size can have it and one above that size cannot. This is one of the reasons I have not introduced several tax measures I was asked to introduce for the rental sector. There is no robust way of making tax policy available only to providers below a certain size. It is not possible to do that, so I would be very surprised if we could find a way of adjusting LPT to account for owners who rent properties.