851. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance to provide a list of all housing related tax expenditures for buyers, renters, landlords and developers and to provide the annual expenditure for each expenditure from 2020 to 2025 and the individual allocations for 2026, in tabular form. [63739/26]

As the Deputy may be aware, my Department has recently published a "Tax and Other Fiscal Housing Measures" Tax Strategy Group paper. It catalogues and analyses current tax and other fiscal housing interventions, including historical costs where available, of the following tax expenditures:

• Help to Buy Scheme.

• Rent Tax Credit.

• Living City Initiative.

• Corporation Tax Exemption for Cost Rental Income.

• Enhanced Corporation Tax Deduction for Apartment Costs.

• Residential Development Stamp Duty Refund Scheme.

• VAT Reduction on the Sale of Newly Completed Apartments.

• Tax Treatment of Landlords Generally.

• Pre-Letting Expenditure in Respect of Vacant Premises.

• Residential Premises Rental Income Relief (RPRIR).

• Retrofitting Deduction.

• Rent-A-Room Relief.

The paper is available at the following link:

[https://assets.gov.ie/static/documents/2942be5c/TSG_26-06_Tax_and_Other_Fiscal_Housing_Measures_v2.pdf].

Additional information on the cost and uptake of these tax measures (where available) is set out in Revenue’s Cost of Tax Expenditures publication, at the following list:

[www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx].

Finally, I should advise the Deputy that tax expenditure are not subject to the Estimates process which applies as voted expenditure. There are no allocations, as such, for tax expenditures. However, where applicable, the Budget Tax Policy Changes documentation may provide for estimated future tax costs in relation to tax policy changes which inform the fiscal forecasts.