Mick Barry (Cork North Central, Solidarity) | Oireachtas source

My question also relates to the landlord tax relief. I will be brief as the meeting is running late. The point was made, correctly, during the debates on the budget that there was the maintenance of tax relief for landlords, but no tax measures to assist renters. That says a great deal. On this particular tax relief for landlords, my understanding is that a landlord can claim tax relief for doing up or improving a property before letting it to a tenant. I have heard Government Deputies speak about mom and pop landlords with only one or two properties to make the point that this will assist them and so forth. Will the Minister clarify that this tax relief applies across the board, that entities such as Irish Residential Properties real estate investment trust, IRES REIT, and big corporate landlords can claim this tax relief for their hundreds or thousands of properties and that it is not just the small landlords who will benefit from it?