Rose Conway-Walsh (Mayo, Sinn Fein) | Oireachtas source

Yes. This Bill extends, for a further three years, the provision which allows relief to landlords for pre-letting expenses where a property has been vacant for a period of 12 months.

This measure is aimed at increasing supply. In general, the expenses that one incurs prior to letting a property for the first time are not allowable against the profits made from renting the property, apart from advertising costs and estate agent fees. I have a few questions. Can the Minister clarify the cost of this relief for each of the years since it was introduced and with respect to how many residential properties, including their price range on availability? Second, this measure is being introduced as a carrot to incentivise vacant properties being brought back into use, with no stick for the scandal of vacancy. Why has the Minister not introduced a vacant property tax in conjunction with this measure, despite calls for it by many, including Sinn Féin, since 2016? Finally, how many properties has this relief activated into rental use and what is their geographical distribution and rental price? Perhaps the Minister would address those.