Reits are a bit out of favour in Ireland, with three of the country’s original four Reits now having been sold off to private investors. Elsewhere it’s a different story. They’ve had a bad 2022, like many other asset classes. But the big picture is one of extraordinary growth. First — what is a Reit? A Reit is when you gather together a large number of buildings together and list them on the stock market. They are subject to special rules. They don’t pay tax on the income they receive in rent or on the buildings they sell at a…

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