Aideen Hayden (Labour) | Oireachtas source

The Minister put his finger on it when he stated that tenants are not in a position to make improvements to the properties in which they live. Unfortunately, 90% of landlords in this country own one or two properties. This is an ongoing issue. Perhaps the officials could clear this up between now and Report Stage. Unfortunately, most landlords who provide accommodation in this country might be in a position, for the sake of argument, to put in new windows in their own family home or put in insulation in their own attics, but do not take the same approach to their rented properties. My understanding of the tax code is that such persons are not categorised as a business. Unfortunately, somebody who farms part time can be categorised as being in the business of farming but somebody who provides accommodation part time is not categorised as being in the business of renting properties. My understanding of the tax code - I hope to be proven wrong on this - is that the kind of business costs that can be written off by persons who are categorised as being in business cannot be written off by landlords in the private rented sector. However, my concern is not for landlords. It is for the tenants who are living in these properties. There needs to be incentives for persons to provide better quality rented properties and the tax code should be examined to ensure that such is the case.