Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

In the latest Finance Bill the Minister introduced the residential premises rental income relief scheme, which was a tax break for landlords. It will cost €160 million by 2026. It is important to ask whether, in the first instance, this is good value for money for the taxpayer, given its cumulative cost will reach more than €500 million by 2028. Could the Minister, therefore, outline the deadweight costs, which will be substantial in regard to this relief, his views on the equity that arises, and its effectiveness?

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