2. Increase the value of properties eligible for the First-Home Scheme to allow more purchasers to avail of it.
5. Encourage landlords to re-enter the market through the use of capital allowances. There is a severe shortage of rental properties available at present. This shortage is even more acute in small towns, where institutional investors in the private-rented-sector market are not active.6. Reduce VAT on new homes to 0 per cent for a two-year period, and gradually reintroduce it over time at lower rates than the current rate of 13.5 per cent.
5. Create a taxation climate that will encourage Irish and international pension funds and institutional investors to support and fund a large proportion of the nation’s housing-supply programme.1. Reintroduce mortgage-interest relief for first-time buyers to promote home-ownership over long-term rental.
2. Reduce or remove “soft costs” within the Government’s control. The removal of development levies and Uisce Éireann connection costs until March 2024 is a positive in this regard.3. Resolve delays in electricity, water and wastewater connections and establish a more efficient and streamlined service.
6. Establish a land-price register to promote transparency, support evidence-based decision-making and ensure fairness in land transactions and policy development.Deferral of Residential Zoned Land Tax for developers from the moment a site becomes the subject of a planning application to reduce cost of development and to encourage housing construction.