Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

This is the amendment I was talking about in terms of the two years versus the four years. I would have expected some consistency in recoupment of the pre-letting expenses and the SEAI grant. I have a general question to start. Things a landlord would do to improve the premises would be deductible anyway. What is the difference here? Is it the timeframe that is applicable or what is the significance of this amendment? The relevant period is up to 31 December 2025. To what does that apply?