242. Deputy Richard Bruton asked the Minister for Finance if he is concerned by the rapid exit of very small landlords from the housing market, who typically have rent added to personal income to be taxed at the top rate; if restrictions still remain on the allowability of interest payments, or other legitimate expenses: and if his Department is considering the scope to build on the concessions outlined in Budget 2023 in order to consolidate supply in the market. [3929/23]

Summary

242. Deputy Richard Bruton asked the Minister for Finance if he is concerned by the rapid exit of very small landlords from the housing market, who typically have rent added to personal income to be taxed at the top rate; if restrictions still remain on the allowability of interest payments, or other legitimate expenses: and if his Department is considering the scope to build on the concessions outlined in Budget 2023 in order to consolidate supply in the market. [3929/23]

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• Rental Sector

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