Mr. Robert Deegan:

The tax incentive is the tenantin situscheme. That is based on a continuation of the tenancy. In the vast majority of instances a person does not need to move out to have a property retrofitted. Unless a lot of internal dry lining is being done or underfloor insulation is being put in, there is not a need in the vast majority of cases for somebody to move out.

I note that an issue has been raised previously about rents increasing as a result of the upgrade, which means that tenants need to move on. There are rules that apply in the private rental market such as the upgrade needing to be very significant before tenants can be moved out. The Department of Housing, Local Government and Heritage is the policy owner for that particular question on the rules that apply to the rental sector.