Questions

212. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the increase in rent a room relief is universal or solely for multi-room lets; and the assessment or analysis carried out on the likely impact this will have on rents charged. [72388/26]

272. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if, in view of continuing trends of landlords exiting the private rental sector and the increase in notices of termination recorded by the Residential Tenancies Board in Q1 2026, he will review the taxation treatment of individual landlords with a view to supporting rental supply; and if he will make a statement on the matter. [50330/26]

145. Deputy Emer Currie asked the Tánaiste and Minister for Finance to examine changes to the taxation of rental income, including the expansion of existing rental income reliefs, in order to encourage continued and new participation by private landlords in the residential rental sector; and if he will make a statement on the matter. [50313/26]

169. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to provide an update on financial support for renters, given that rental inflation is at its highest level on record; and if he will make a statement on the matter. [39764/26]

244. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the position for a landlord who charges below market rent under the Capital Acquisitions Tax Consolidation Act 2003, if a tenant is deemed to have occupied property without paying market rent; if the difference between the rent paid and the market rent is deemed a taxable gift; and if he will make a statement on the matter. [33299/26]

245. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if he plans to alter section 40 of the Capital Acquisitions Tax Consolidation Act 2003, to examine the fact that rent forbearance is treated as a gift in the period it occurs, potentially creating a tax liability for the tenant; and if he will make a statement on the matter. [33300/26]

246. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if the Revenue Commissioners can provide guidance to ensure that temporary rent reductions offered to tenants facing financial hardship do not trigger a significant CAT liability on the tenant, acting as a barrier to supporting tenants; and if he will make a statement on the matter. [33301/26]

247. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if he will formalise into legislation the Revenue Commissioners guidance that allows for adult children to live at home without incurring CAT, given the current financial constraints on young people; and if he will make a statement on the matter. [33302/26]

83. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will request the Tax Strategy Group to examine the possibility of reducing taxation on rental incomes, as an incentive for property owners (1 to 3) to stay in the business, and for new landlords to invest in properties both for long-term and short-term lets; and if he will make a statement on the matter. [15327/26]

263. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to reduce taxation on rental income as such a measure will encourage members of the public to invest in or construct rental properties; and if he will make a statement on the matter. [13844/26]

217. Deputy Paul Murphy asked the Tánaiste and Minister for Finance if he will make the rent tax credit available to HAP tenants; and if he will make a statement on the matter. [9558/26]

218. Deputy John Connolly asked the Tánaiste and Minister for Finance the number of rent tax credits claimed in Galway during the past year for which full year data is available; the number of the credits that were claimed in relation to student accommodation; and if he will make a statement on the matter. [9556/26]

31. Deputy Emer Currie asked the Tánaiste and Minister for Finance the additional fiscal supports, the Government is considering addressing concerns expressed by private landlords in advance of forthcoming rental reforms to prevent further landlord exits from the private rental market; and if he will make a statement on the matter. [6913/26]

32. Deputy Emer Currie asked the Tánaiste and Minister for Finance in light of forthcoming rental regulations, whether consideration has been given to increasing the value of the residential premises rental income relief; whether any additional tax measures or reliefs are under consideration to retain existing landlords and encourage continued investment in the private rental sector; and if he will make a statement o…

367. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 228 on the 14 of December 2023, to provide a breakdown of the number of non-tax resident landlords by jurisdiction of residency according to their form 11 tax return from 2011 to the most recent year for which data is available; and if he will make a statement on the matter. [71861/25]

368. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total rental income declared by non-tax residents as part of their form 11 tax return in each year since 2011; and if he will make a statement on the matter. [71865/25]

453. Deputy Peadar Tóibín asked the Minister for Finance the number of residential rental properties which are held in approved retirement funds that are caught in rent pressure zones, while increasing in value, and thereby hindering the 5% imputed distribution as stagnant rents cannot match the rising amounts required to be taken out of the scheme annually; and if he will make a statement on the matter. [57986/25]

311. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of capital allowances on the cost of furniture and fittings in rental residential property; and if he will make a statement on the matter. [57151/25]

514. Deputy Donna McGettigan asked the Minister for Finance the details of the Government mechanisms that are in place to measure the effectiveness of renter’s relief in reducing student hardships; and if he will make a statement on the matter. [45243/25]

591. Deputy Grace Boland asked the Minister for Finance if he will give due consideration to raising the rent-a-room tax-free threshold, which has not increased since 2017, to encourage more homeowners to take up the scheme, thereby increasing the availability of rental supply; and if he will make a statement on the matter. [47053/25]

592. Deputy Grace Boland asked the Minister for Finance if he will give due consideration to expanding the rent-a-room scheme to include buildings such as converted garages which are not attached to the sole or main residence, as is currently required, but are within the curtilage of the residence; and if he will make a statement on the matter. [47054/25]

322. Deputy John Clendennen asked the Minister for Finance the number of landlords availing of residential premises rental income relief in 2024; the cost to the Exchequer in 2024; and if he will make a statement on the matter. [8047/25]

252. Deputy Eoin Ó Broin asked the Minister for Finance whether he is considering reviewing raising the local authority borrowing cap to facilitate the delivery of more cost rental in cities, including Dublin. [5994/25]

260. Deputy Seán Fleming asked the Minister for Finance to outline the situation regarding rent tax credit whereby hotel staff pay the hotel in respect of a property rented by the hotel from another source that provides accommodation for their staff at a reduced rate; and whether the hotel employees in this situation obtain the rent tax credit notwithstanding the staff names are not on the lease. [5919/25]

26. Deputy Pearse Doherty asked the Minister for Finance the total revenue collected in the recent year from the taxation of rental income from short-term rentals and how that income has evolved over recent years; and if he will make a statement on the matter. [5089/25]