607. Deputy James Geoghegan asked the Tánaiste and Minister for Finance whether his Department has undertaken any analysis of the impact that changes in the effective tax rate on rental income will have on the supply of rental properties, with particular reference to units owned by small landlords as defined under the Residential Tenancies Act 2026; whether any such analysis observed estimated changes in supply under different tax scenarios; and if he will make a statement on the matter. [43903/26]

Summary

607. Deputy James Geoghegan asked the Tánaiste and Minister for Finance whether his Department has undertaken any analysis of the impact that changes in the effective tax rate on rental income will have on the supply of rental properties, with particular reference to units owned by small landlords as defined under the Residential Tenancies Act 2026; whether any such analysis observed estimated changes in supply under different tax scenarios; and if he will make a statement on the matter. [43903/26]

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