Terry Leyden (Fianna Fail) | Oireachtas source

Senator Hayden is not quite correct. There is a tax relief for a landlord who applies under PAYE. I see no difficulty. The Minister can clarify the position. If a landlord spends €5,000 on his or her property, that is a cost against the rent. There is no doubt about that.

By the way, how can a tenant, who might live in the property for two months, three months or ten months more, spend €5,000 or €10,000.

I know many landlords who carry out the work and receive the tax relief. They have an incentive to upgrade their properties and provide better accommodation. While I do not know the precise numbers, it is a broad church and a relief is already available. It should not be extended, as to do so would result in the provision of a double relief. I do not see the point in a tenant carrying out renovation work when he or she may move out of the dwelling three months later. I ask the Minister to respond.