Oireachtas Joint and Select Committees

Wednesday, 16 November 2022

Committee on Budgetary Oversight

Report of the Commission on Taxation and Welfare: Discussion (Resumed)

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Mr. Brian Brennan:

On the point about main residences, there are rental premises as well. It is not just the principal private residences that households have but also second homes or homes that are rented. The LPT applies to them as well.

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