Main Points

The reduction of stamp duty rates on second-hand houses on a sliding scale

The reduction of stamp duty rates on second-hand houses on a sliding scale

The introduction of stamp duty on purchases of new houses and apartments by non-owner occupiers

Removal of blanket approval for Section 23 investments

Offsetting mortgage interest payments against rental income for tax relief no longer allowed for any new purchases

Capital gains tax to be halved to 20 per cent for anyone bringing zoned serviced residential land into service over next four years, 60 per cent rate to apply to anyone taking longer

An additional £15 million being released under the serviced land initiative

Two extra members to be appointed to An Bord Pleanala

  • Join The Irish Times on WhatsApp and stay up to date

  • Sign up for push alerts to get the best breaking news, analysis and comment delivered directly to your phone

  • Listen to In The News podcast daily for a deep dive on the stories that matter