Emer Currie (Dublin West, Fine Gael)
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378. To ask the Minister for Finance if his Department will consider a change to the residential premises rental income relief to allow individual private landlords to claim multiple relief for multiple rented tenancies. [17620/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Residential Premises Rental Income Relief (RPRIR) provides relief, at the standard rate, on a portion of a landlord’s residential rental income. The relief is €3,000 in the tax year 2024, €4,000 in the tax year 2025 and €5,000 in the tax years 2026 and 2027, which is equivalent to a tax credit of up to €600, €800 and €1,000 respectively. The relief is intended to support small-scale landlords with one or two properties, rather than those with multiple properties.

The credit was estimated to cost about €45 million for the first year it was available and culminating in a cost of €160 million by the final year for which it is available. This is a very significant amount of expenditure within the tax system. It represents a proportionate measure having regard to the prudent use of fiscal resources.

Finally, and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finance.