Cian O'Callaghan (Dublin Bay North, Social Democrats) | Oireachtas source

I have a follow-up question. The IPOA listed the amount of change in the private rented sector since 2009. For any sector to have faced such a huge amount of change in regulations means it is very difficult for people to navigate and manage that, and I do not think that is the way to do things. It should be about whatever fundamental reforms are needed on an agreed basis and with consultation, but not changing the goalposts several times a year, which is a disastrous approach to take.

I have a further question for Dr. Byrne. He mentioned in his statement that rental subsidies are very expensive and they run the risk of rent inflation, and he mentioned HAP in particular. Are there other forms of rental subsidies that we need to consider, for example, tax relief? Is that a form of rental subsidy and what sort of risks are there around tax relief? What is Dr. Byrne's view on that?