The eviction ban

You're arguing a different thing to what I said which is this.

If a PAYE worker earns 50k in their PAYE role plus 18k rental income they are already paying less tax than the person who earns 68k solely through their PAYE role. You are disputing this for some reason. If you can demonstrate how they both pay the same amount of tax please go ahead.

And yes I am entirely serious. Corporations pay corporation tax. Individuals pay income tax. We could all argue that we should be paying 12.5% on our income because a company is providing the exact same service across the road.

I don't think less LLs and supply are a good thing and thats why I suggested a form of tax relief earlier in the thread.

Completely disagree

The problem with incorporation for sole traders is that unless they are planning to grow a company and leave profits in a company by and large incorporating is not a good idea.

So if a landlord incorporates its very costly to extract the money from that limited company. Company's pay low levels or none in the situation for REITs but for the companies shareholders to access that money a company must pay dividends and those dividends are taxed as part of normal income tax. Meaning at best incorporation can be more costly from a tax perspective compared to remaining a sole trader in most situations.

If you have figures on the average number of people living in a house that has been served a notice to quit then share them, and if you can find that figure then you should easily be able to come up with the figure for the average number of people who will shortly be occupying the same property.

Ultimately that is all tongue in cheek because the point your making is complete conjecture and unsubstantiated opinion

The point im making is that lifting the eviction ban should have no ultimate impact on homelessness because one tenant gets evicted and either another moves in or someone buys the house and moves in. Sure the numbers on either side vary but there is no way of quantifying what it is and it probably balances out.

I was referring to gross rental income. The example in the thread earlier referred to gross rental income. I've used the same figures. So yes correct.

I don't think you understand my post. It relates to all sole traders not just landlords. The only real way you can shield profits from taxation/take advantage of the lower business taxation rate is if a person leaves the profits in a business. Grand if a person what's to reinvest those profits in the company and grow. Its not good if a person's wage is the profits extracted from that business. Its actually worse from a tax perspective. First off the business pays tax and the person pays tax and the dividends/profits distributed. Where as a sole trader doesn't have to worry about corporation tax and other costs associated with incorporation.

What I am saying is that small landlords complaining about not being able to benefit from lower corporation tax and not very well informed. Its very unlikely that if they were to put their investment in a limited company or a structure similar to REITS that they would be any better off. There's a good chance they would be worse off compared to their current tax situation.

Corporation tax is a tax on profits.

Totally different.

Sure throw up a numerical example there.

I'll try one last time:

Marginal PAYE income (gross and net - no expenses): €18k

Marginal PAYE: €18k x 52% = 9,360

Rental Income (gross) €20k, less allowable expenses €2k = Net €18k

Marginal PAYE: €18k x 52% = 9,360

or alternatively,

Marginal PAYE income (gross) €18k, less allowable expenses (e.g. necessary workwear and equipment) €6.6k = Net €11.4k

Marginal PAYE: €11.4k @ 52% = 5,928

Rental Income (gross) €18k, less allowable expenses €6.6k = Net €11.4k

Marginal PAYE: €11.4k @ 52% = 5,928

the whole rental market needs regulation. Tenants should have rights, but landlords should too. Totally unjust to put in eviction bans, the government does not interfere in other areas, they should not meddle here.

too many tenants who refuse to pay and wreck houses. The government should introduce a tenant checking bureau like the credit bureau where any landlord can vet potential renters to see if they have wrecked other properties or not paid their rents.

i am not a landlord, and I never plan to be, but peoples assets must not be allowed to be frozen like this by politicians, ever, and seeing the attitude out of SF this week, I will never, ever, ever vote for a party such as them.

Landlords paying less tax is not on the table for me.