The success of property tax relief schemes ultimately depends on the local rental market, writes Éibhir Mulqueen.
Section 23 relief for construction expenses on property finally ran out this summer after the scheme was first introduced more than 20 years ago, and the last tranche of such developments that may prove attractive for investors and owner-occupiers is now coming to market.
But unlike during the height of the property boom, when the cost of Section 23...
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