Naoise Ó Muirí (Dublin Bay North, Fine Gael)
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331. To ask the Minister for Finance the take-up of the landlord relief; the cost of the relief; and if he will make a statement on the matter. [51918/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Residential Premises Rental Income Relief (RPRIR) was introduced by Section 36 of the Finance Act, 2024 and is an income tax relief for individual landlords of rented residential property. The relief can reduce the tax due on rented residential income by up to €600 in 2024, €800 in 2025 and €1,000 in 2026 and 2027.

I am informed by Revenue that as the deadline for Form 11 income tax returns in relation to the 2024 tax year, the first year for which this credit is claimable, has not yet passed, there is no data available to provide the information requested.

I am further advised by Revenue that data in relation to tax year 2024 will be available in mid-2026, once the filing deadline has passed and sufficient time has been allowed for the processing of the data and the compilation of data for analysis.