Emer Currie (Dublin West, Fine Gael)
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340. To ask the Minister for Finance if his Department has examined the potential benefit of introducing a new section 23 type tax relief scheme to encourage individual private investors to invest in the provision of private rental accommodation, i.e. to become individual private landlords. [17618/25]

Emer Currie (Dublin West, Fine Gael)
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377. To ask the Minister for Finance if his Department has examined the potential benefit of introducing a new section 23 type tax relief scheme to encourage individual private investors to invest in the provision of private rental accommodation, i.e. to become individual private landlords. [17619/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 340 and 377 together.

An increase in the supply of new housing remains a central and priority aim of Government policy. In this regard, the Programme for Government commits to a new, all of government national housing plan to follow Housing for All, which is underpinned by a multi-annual funding commitment.

In relation to the Deputy's proposal of an introduction of a Section 23 type relief, Ireland’s history shows that the issue of property-based tax expenditures should be approached with caution. It is therefore important that any proposals regarding further new reliefs are carefully thought out to ensure that they are targeted and have the intended effect.

Decisions regarding tax incentives and reliefs are normally made in the context of the annual Budget and Finance Bill process. Such decisions must have regard to the sound management of the public finances and my Department's Tax Expenditure Guidelines.