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Tax Data

Dáil Éireann Debate, Tuesday - 1 June 2021

Tuesday, 1 June 2021

Ceisteanna (266)

Seán Sherlock


266. Deputy Sean Sherlock asked the Minister for Finance the amount of tax that has been waived, exempted and forgone by the Exchequer through residential property tax reliefs inclusive of construction, purchasing, leasing, renting and other related reliefs in each of the years 2018 to 2020 and to date in 2021. [29548/21]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

I am advised by Revenue that the latest available information in respect of the cost of tax reliefs and exemptions is published on the Revenue website. (Search "Tax Expenditures" and select result "Costs of Tax expenditures (credits, allowances and reliefs)")

In this table, of particular relevance to the Deputy’s question may be the tax costs in respect of CGT Relief on Disposal of Certain Land or Buildings, the Home Renovation Incentive Scheme, the Help to Buy Scheme, Mortgage Interest Relief for Principal Private Residence, various rental tax credits and reliefs and the Residential Development Refund Scheme. Further, more detailed information in respect of some of these tax reliefs is also available on the Revenue website via the same Tax Expenditures section mentioned above.

In addition, I am further advised by Revenue in respect of legacy property based tax reliefs that are now closed to new entrants, there is information available on their website which may also be of interest to the Deputy. (Search "Certain property based tax reliefs" and select result "Certain property based tax reliefs").