259. Deputy Richard Boyd Barrett asked the Minister for Finance if the provisions of section 97A of the Taxes Consolidation Act 1997 (details supplied) are subject to a limit on the number of individual residential units that a landlord can claim for; the number of residential units for which these reliefs have been claimed that have been brought into use in each of the years 2017 to 2020 and to date in 2021; the total cost to the State in each year; and if he will make a statement on the matter. [54676/21]

Summary

259. Deputy Richard Boyd Barrett asked the Minister for Finance if the provisions of section 97A of the Taxes Consolidation Act 1997 (details supplied) are subject to a limit on the number of individual residential units that a landlord can claim for; the number of residential units for which these reliefs have been claimed that have been brought into use in each of the years 2017 to 2020 and to date in 2021; the total cost to the State in each year; and if he will make a statement on the matter. [54676/21]

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• Tax Reliefs

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