Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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397. To ask the Minister for Finance the number of landlords who have availed of the retrofitting expenditure tax relief in 2023, 2024 and to date in 2025; and the total cost of the relief in each of these years. [29379/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 32 Finance Act 2022 inserted a new section 97B into the Taxes Consolidation Act 1997 (TCA), introducing a tax incentive for landlords of rented residential property to undertake retrofitting works while the tenant remains in situ. This section provides for a tax deduction against rental income for certain retrofitting expenses incurred by landlords on rented residential properties.

To qualify for the deduction, retrofitting expenditure must be incurred in the period between 1 January 2023 and 31 December 2025. Retrofitting works carried out in a year can be claimed against Case V rental income for the following year. For example, expenses on retrofitting works undertaken in 2023 can be claimed as a tax deduction against Case V rental income for 2024 (the return for which is due to be filed in 2025).

I am advised by Revenue that as self-employed taxpayers will file their 2024 tax returns (Form 11) no later than 31 October 2025, with an extension for ROS filers until 19 November 2025, it is not yet possible to provide an answer to the query outlined by the Deputy.