Tax Reliefs Dail Éireann — 2025-12-18 ============================================================ Cian O'Callaghan (SD), Dublin Bay North As the Tánaiste has said, a political decision was made. We know that there was intense lobbying from the sector for that decision to be made. It appears that there was not any actual research or analysis done in advance on these tax measures by the Department. The Tánaiste is not aware of any and none has been published. The SCSI report that he referenced shows only the top 20% of earners can actually afford to rent an apartment. Not doing that analysis, not doing that research and not tying these measures in with affordability is an absolute flaw. We are surrounded by countries where when they make these kinds of investments and measures, they make housing more affordable. The Government is pursuing policies that increase supply but do not increase affordability. That is a major flaw in what it is doing. Not having researched or analysed it in advance is a major flaw and the Parliamentary Budget Office has called it out on that. Why did the Government not do that? When making these kinds of decisions in future, will the Government commit to do the proper analysis in advance and tie the measures in with affordability which is best practice in other European countries? --- 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