Tax Reliefs Dail Éireann — 2025-12-18 ============================================================ Cian O'Callaghan (SD), Dublin Bay North I am aware that there have been reports on housing, viability, financing and so forth and that there has been research in the area; that was not my question. My question was on the tax measures that were introduced by Government and by the Minister's predecessor as Minister for Finance in the budget on property. What research or analysis was done before those tax measures were decided on? The Parliamentary Budget Office, which is independent, has been highly critical of the Government for introducing measures like that and not producing any evidence, analysis or research to back them up, especially given the damage that has been done in the past with similar measures. In other countries when there are such massive public subsidies put into different types of housing, it is linked specifically to affordability - it makes housing more affordable. The Government decided not to do that. One of the main reports the Minister cited was something that was published post budget. Did the Government carry out research about these tax measures and if so, will the Minister publish it and share it with us? --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-12-18/debate/main Retrieved: 2026-08-14T04:54:29+00:00 Sitting date: 2025-12-18