Kieran O'Donnell (Limerick East, Fine Gael)

I support the amendment. Considering rent relief, a single person receives €400 per year or €33 per month. The increase amounted to just over €3 per month. For a married couple the relief is €800, which is €67 per month, and the increase was just short of €7 per month.

Ireland is changing and more and more apartments are being built. The balance will probably shift towards rented accommodation like the European model and although we must allow people to buy their homes, some will not be able to afford the homes they live in. The Minister should bear in mind that there may be people who end up renting over their lifetime. They should be entitled to a reasonable amount of tax relief, which at the moment is paltry compared to the rents being paid.

Deputy Mansergh indicated the landlord may just take up the extra tax relief through higher rents. If more tax relief is provided, tenants may be more inclined to demand of landlords that they become compliant and register. It may have a benefit in making sure landlords pay their taxes, as well as improving the quality of rented accommodation. I commend Deputy Bruton's amendment.

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