Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

I thank the Deputy for the question. He raises a valid concern. I would respond in two ways. One is that, while you can receive €800 a month for taking in somebody from Ukraine, you cannot charge them, say, €1,000 and get €800 tax free, so that has to be borne in mind when we talk about these things. It is €800 tax free but you cannot charge anything at all, let alone any more than €800, which would not be the case, obviously, for a private landlord.

The whole issue of how small landlords, in particular, are taxed is a live issue. We have given a commitment as a Government to this House and publicly that there will be tax measures for small landlords in the budget, but the Minister for Finance is keen to get that right and to look at in the round, in the context of a wider tax package, and we will be able to put those proposals before the House in October.

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