Vol. 560 No. 1
282 Ms Lynch asked the Minister for Finance if he will introduce regulations to prevent landlords from claiming tax relief on moneys borrowed against property which is used for rented accommodation, unless the property which is used for rented accommodation is registered with the local authority. [1561/03]
Prior to the budget, I undertook a review of the range of reliefs and incentives that exist in the tax code and these incentives remain under continuous review. While it is not possible for me to comment on measures that may or may not be included in the forthcoming Finance Bill prior to its publication, the Deputy will appreciate that given the complex and dynamic nature of the housing market, careful consideration would have to be given to the impact of the suggested change and would necessitate extensive consultations between my Department, the Department of the Environment and Local Government, local authorities and the Revenue Commissioners.
