New tax statistics show an increase in the number of small landlord taxpayers in 2022 after a drop during the pandemic, shedding new light on the controversial issue of whether property owners are exiting the rental market. The Revenue Commissioners compiled the figures from Form 11 data, which is submitted by individuals or couples with non-PAYE income. They are typically the self-employed and people in salaried employment with additional income, such as rent they collect as a landlord. A debate raged before last month’s budget regarding the merit of new incentives for such small landlords to continue providing rental housing,…

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