Pearse Doherty (Donegal, Sinn Fein)
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320. To ask the Minister for Finance the number of claims under section 273 balancing allowances in respect of capital expenditure, and the total expenditure the claim relates to; the cost to the Exchequer, by year since 2016 providing specifically the hotels and holiday camps and cottages, in tabular form; and if he will make a statement on the matter. [48446/25]

Pearse Doherty (Donegal, Sinn Fein)
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321. To ask the Minister for Finance the number of claims under section 272 writing down allowances in respect of capital expenditure, and the total expenditure the claim relates to; the cost to the Exchequer, by year since 2016 providing specifically the hotels and holiday camps and cottages, in tabular form; and if he will make a statement on the matter. [48447/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 320 and 321 together.

Section 272 of the Taxes Consolidation Act 1997 provides an industrial building writing-down allowance for a chargeable period where qualifying capital expenditure was incurred on the construction and refurbishment of an industrial building or structure. In general, industrial buildings allowances are available at a rate of 4% annually over 25 years for qualifying industrial buildings.

Section 274 TCA 1997 provides that where allowances have been claimed in respect of qualifying capital expenditure incurred on an industrial building or structure, a balancing allowance or charge (being an adjustment to the quantum of allowances claimed) may arise on the happening on certain events, such as when an industrial building or structure is sold, demolished, destroyed or otherwise ceases to be used altogether. For example, where an industrial building is sold for more than the tax written down value of the industrial building (i.e. the original qualifying cost of the building less capital allowances claimed), a balancing charge arises. Where the sales proceeds are less than the tax written down value of the industrial building, a balancing allowance arises.

Revenue publishes a cost of tax expenditures report and it is available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx.

The following table displays available statistics on the number of taxpayers that claimed industrial buildings allowances under the specific headings and the cost to the exchequer for each year:

Pearse Doherty (Donegal, Sinn Fein)
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322. To ask the Minister for Finance to provide a comprehensive list of all tax reliefs for landlords of both commercial and residential property; the cost of each measure to the Exchequer, in tabular form; and if he will make a statement on the matter. [48448/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The following specific measures are provided for in the Taxes Consolidation Act 1997 and are exclusive to, and can currently be claimed by, landlords:

• General Deductible Expenses for Rental Income (Section 97 TCA)
• Pre-letting expenses relief (Section 97A TCA)
• Mortgage Interest Relief for landlords (Section 473C TCA)
• Rental Deduction for Leasing of farmland (Section 664 TCA)

• Living City Initiative (Section 372AAA to 372AAD TCA)

• Deduction for Retrofitting Expenditure (Section 97B TCA)
• Residential Premises Rental Income Relief (Section 480C TCA)