Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

The Minister suggested that to claim tax deduction for interest payments the landlord has to confirm that the property is registered with the RTB. That is accepted, but that is not the question I am raising under the amendment. The question being raised under the amendment relates to tax deduction for the payment of management fees to the management company by the landlord. The Minister has confirmed this is tax deductible, but landlords do not need to confirm that the property has been registered with the RTB to claim that tax deduction.