286. Deputy Cormac Devlin asked the Minister for Finance if he will examine the current arrangements with regard to improvements to rental properties which are currently capitalised over eight years given inflation rates; if he will consider reducing the time period or introducing categories for items to reflect their average useful life to encourage landlords to improve properties; and if he will make a statement on the matter. [7581/22]

Summary

286. Deputy Cormac Devlin asked the Minister for Finance if he will examine the current arrangements with regard to improvements to rental properties which are currently capitalised over eight years given inflation rates; if he will consider reducing the time period or introducing categories for items to reflect their average useful life to encourage landlords to improve properties; and if he will make a statement on the matter. [7581/22]

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• Tax Code

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