Author: Dr Richard Dunning

Rapid Evidence Assessment of Changes to Mortgage Interest Relief in Ireland 1998 to 2016

As in England and Wales, the private rented sector in Ireland plays a fundamental role in the functioning of housing provision. Whilst owner occupation remains the largest tenure, the Irish government has recently made significant and frequent changes to the administration and taxation of the private rented sector, including changes to the taxation subsidy Mortgage Interest Relief (MIR). In 1998, acting to reduce inflationary pressures, MIR was removed as part of a raft of changes to housing taxation and subsidisation. By 2002 that decision was reversed, with the reintroduction of MIR at 100%. In 2009 as a response to...

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