687. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 322 of 17 September 2025, to provide a full breakdown of the ‘other’ category in income tax deductible expenses. [55297/26]

I am advised by Revenue that the category of ‘Other’ referenced in the reply in Parliamentary Question 322 of 17 September 2025 is not a statistical amalgamation of deductible expenses, but rather the reported category reflects the Form 11 income tax return. I am also advised that a further breakdown of the "Other" category is unavailable.

The Form 11 tax return, provides for the recording of specified categories of allowable rental expenses against gross rental income. These are (a) repairs, (b) allowable interest, (c) "Section 23" type relief and (d) pre-letting expenditure on vacant properties.

The form also provides for a return of (e) 'Other' unspecified categories. It is this particular line item that was referenced in the Parliamentary Question 322 of 17 September 2025.

Allowable rental expenses that can be included in the “Other” category include, but are not limited to, the following:

• certain property costs, for example ground rents,

• insurance premiums against fire and public liability,

• maintenance of the property such as cleaning, painting and decorating,

• property fees before the property is first rented out, such as management, advertising, legal or accountancy fees,

• the cost of any service or goods provided by the landlord that are not repaid by the tenant (such as electricity, central heating, telephone, service charges, water and refuse collection),

• certain mortgage protection policy premiums,

• expenses in between renting out the property in certain circumstances, and

• the cost of registering with the Residential Tenancies Board (RTB).

Further information on deductible expenses allowed is available on the Revenue website at the following link:

www.revenue.ie/en/property/rental-income/irish-rental-income/what-expenses-are-allowed.aspx.