Department of Housing, Local Government and Heritage (DHLGH) – Review of the Private Rental Sector

July 2023

The Department of Housing, Local Government and Heritage (DHLGH) have commissioned a comprehensive review of the private rental sector. The review will report on how our housing system could provide an efficient, affordable, safe and secure framework for both landlords and tenants.  The review has commenced and Members can make submissions directly to the Department of Housing, link below.

IPOA will be making a submission and would welcome your feedback on the questions below.  Feel free to give us any ideas you may have on any or all of the questions.  Your views are important and we would liked to incorporate them in our submission.  We would appreciate your views as soon as possible.

1)  Should the State play an active role in managing the size of the private rental sector and, if so, how?

2)  Which measures should be taken to incentivise small-scale landlords to remain in the sector and why?

3)  How should rental income be taxed, and why should changes be made?

4)  Should general subsidies or tax measures to incentivise greater rental sector supply be considered? Should such measures be targeted at specific types of accommodation, specifications, locations, or landlords, such as small-scale or larger landlords?

5)  Are there particular types and locations of new supply which are particularly important?

6)  Is there a role to be played in the conditional availability of incentives, such as grant subsidies or tax measures, for the completion of housing units to incentivise supply?

7)  Should measures be taken to specifically incentivise further supply of high-quality units by institutional investors with a long-term commitment to urban rental markets, and if so, what form should such measures take?

8)  What measures should be taken to have a more structured and well-funded approach to the provision of rental accommodation for students?

9)  What measures could be deployed to attract domestic capital toward sustainable, long-term investments in the residential rental market?

10)  Are policy mechanisms available which can protect the long-term interests of tenants and investors alike, such as subsidies or tax measures which apply solely to long-term leases?


Rental Sector Consultation Document: – Public Consultation – Review of the Private Residential Rental Sector (  The closing date for submissions to be made directly to the Department of Housing is the 26th July 2023


Contact with your feedback.

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