Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

There have been different changes over recent budgets in the treatment of rental income, including when it came to retrofitting of rental properties, pre-letting expenditure and so on. There have been different changes and I am not going to give a broad characterisation of what those changes are. They speak for themselves. They have been enacted. Notwithstanding all of that, the evidence is very clear that landlords are leaving the market in significant numbers and I believe a public policy response is warranted.