Paul McGrath (Westmeath, Fine Gael)

Perhaps the Minister will consider it opportune this year to examine the entire relief system, particularly in view of the establishment of the Private Residential Tenancies Board. This will provide the Minister with better information on the situation in this regard. Information on landlord registrations will allow the Minister to co-operate with the Revenue Commissioners in ascertaining the numbers who pay tax on properties let and so on. It would be useful to include an incentive for tenants to register themselves and seek the tax relief to which they are entitled. This will have the kick-on effect of providing more revenue to the Exchequer.

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