I propose to take Questions Nos. 220 and 223 together.
I am advised by Revenue that within the tax code there are a number of tax reliefs associated with property and land but not specifically for use by property developers or land owners. The available statistics in relation to annual costs are on the Revenue website at http://www.revenue.ie/en/corporate/information-about-revenue/statistics. Updates will be published in due course.
Of particular interest to the Deputy are likely to be:
- Tax expenditures and reliefs table, detailing the cost of interest paid loans relating to principal private residence, relief for expenditure on significant buildings and gardens and the rent a room scheme, is available at http://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx
- Property incentives statistics available at http://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/property-reliefs.aspx;
- Home Renovation Incentive Scheme available at http://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/hri/hri-yearly.aspx for 2013 - 2016, and http://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/hri/hri-monthly.aspx for this year thus far
The Deputy may wish to note that a commercial and residential split of tax reliefs and exemptions is not available.