The Housing and Residential Tenancies (Miscellaneous Provisions) Bill 2026 (the Bill) will shortly be signed into law by the President. It proposes a broad package of amendments to the Residential Tenancies Act 2004.  These amendments relate largely to administrative matters – the Bil tightens rent-setting oversight, gives the Residential Tenancies Board (RTB) more flexible enforcement tools and reshapes how disputes are conducted and published. 

Key provisions

The Bill introduces changes across a range of administrative areas, with some of the more material changes summarised below.

Stronger penalties and longer enforcement window

New position: The Bill increases the potential penalties for most summary offences under the residential tenancies legislation. The maximum custodial penalty increases from six months to 12 months, and the financial penalty is aligned with the higher class A fine regime. The period within which summary proceedings may be brought is also extended from one year to three years.

Practical implications: The window for enforcement of non-compliance will now be longer. This is particularly important for portfolio landlords and student accommodation operators, where a single process issue can affect many tenancies.

Landlord information obligations at the start of a tenancy.

New position: The Bill clarifies that the obligation on a landlord to serve a notice on a tenant (and copy the RTB), explaining how the rent was set on the commencement of a tenancy created on/after 1 March 2026, does not apply to a social tenancy with an Approved Housing Body nor to a cost rental tenancy.

It is now an offence not to give the notice explaining how the rent was set to the RTB within 1 month from commencement of a tenancy. Failure to do so may result in the RTB issuing a prescribed 28 day ‘fixed payment notice’ requiring a payment of €100 (or up to €500, if prescribed under Ministerial Regulations) or, ultimately, face an RTB prosecution.

Practical implications: Continued vigilence around rent setting procedural requirements and timelines is required. This is likely to be particularly important for high-volume operators, in particular student accommodation providers. Onboarding processes will need to capture the required information, provide it to the tenant and separately file it with the RTB within the statutory timeframe.

Rent setting after a “substantial chance in the nature of the accommodation”

New position: The Bill changes how certain energy-efficiency improvements are assessed when the landlord is claiming that there has been a substantial change in the nature of the accommodation for the purposes of setting rent above market . The previous approach focussed on improvements in a dwelling’s BER rating. The new approach instead looks at the reduction in the dwelling’s annual primary energy use per square metre, as recorded through the BER assessment process.

Practical implications: This change is relevant to refurbishment and retrofit strategies. Landlords seeking to rely on energy-efficiency improvements for rent-setting purposes will need to retain clear BER and technical documentation showing that the required reduction has been achieved.

Rent review notices and RTB notification

New position: The Bill gives landlords more time to notify the RTB after serving a rent review notice on a tenant. The current same-day notification requirement will be replaced with a seven-day window.

This is helpful from an operational perspective, especially for landlords and managing agents administering large portfolios. However, the Bill also gives the RTB a clearer enforcement route where it believes the landlord has failed to comply. A landlord that does not meet the notice requirements may commit an offence and fixed payment notices may be issued.

Practical implications: The net result is more practical timing, but an ongoing compliance risk. Landlords should build the seven-day RTB notification requirement into rent review workflows and maintain a clear audit trail.

Termination notices and related documentation

New position: The Bill broadens the protection for certain technical errors in termination documents. At present, the legislation already contains mechanisms under which the ‘slip rule’ can be used by the RTB to validate a notice of termination where an immaterial slip
or omission is contained in it, or occurred during its service. The Bill extends this approach to certain accompanying statements, statutory declarations and related notifications.

Practical implications: This should reduce the risk that a termination process fails solely because of a technical error in an associated document. However, it should not be read as a licence for loose drafting.

Termination and right of return: limits where the landlord has entered an enforceable sale agreement

New position: The Bill limits the circumstances in which the RTB can make an order allowing a former tenant to resume possession where the landlord has entered into an enforceable sale agreement of the relevant type. This may reduce the risk that a tenant’s statutory right to return disrupts a sale after the landlord has already entered into a binding sale agreement.

Practical implications: This protection is not absolute. The validity of the original termination notice, the basis for termination, the timing of the sale agreement and any live RTB dispute will all remain important.

Mediation and settlement of RTB disputes

New position: The Bill clarifies that mediation reports must remain confidential and must not be disclosed beyond the required RTB process. It also changes the period for a party to withdraw from a mediated agreement from 10 calendar days to 10 working days. 

Where a party withdraws within that period, the dispute must be referred to the Tribunal. 

Practical implications: Parties will have slightly more time to consider whether they wish to be bound by a mediated outcome, while preserving the confidentiality of the mediation process.  For landlords , mediated agreements should be tracked carefully so that any challenge or withdrawal is identified within the relevant period. 

More formal adjudications and Tribunal hearings

New position: The Bill makes RTB adjudications and Tribunal hearings more formal in several respects. The Bill gives adjudicators and Tribunals clearer powers to receive evidence in certain serious disputes, including cases involving alleged anti-social behaviour, behaviour threatening the fabric of the dwelling or wider property, and certain alleged landlord failures. In appropriate cases, evidence may include statements from An Garda Síochána or housing authority officers where witnesses may be deterred from giving evidence because of violence or threats.

Practical implications: Operators often need to manage resident behaviour, shared spaces, damage to common areas and complaints from neighbouring occupiers.  The amended process may assist in serious cases, but it also means that disputes may be more visible and reputationally sensitive. 

Public hearings and data protection

New position: The Bill introduces a broader transparency model for RTB proceedings, while also adding privacy safeguards.  Adjudications and Tribunal hearings will generally take place in public unless special circumstances justify a private or partly private hearing. Where a hearing is held privately because of special circumstances, names, addresses, contact details and other personal data must not be published.  Published determination orders must also be redacted where privacy protections apply. 

Practical implications: For landlords, investors and operators, there are two issues to be considered.  First, more disputes may take place in a public setting. Secondly, where privacy restrictions apply, parties must be careful not to disclose protected information. 

Appeals and determination orders

New position: The Bill makes a number of changes to how RTB decisions become binding and how they may be appealed or enforced.  Appeal periods have been amended.  Appeals must clearly identify the grounds on which they are brought.  The RTB will also have the ability to correct administrative or clerical mistakes in determination orders. 

The High Court will have clearer powers when dealing with appeals from Tribunal determinations, including powers to direct compliance with a determination order, require a fresh determination, make possession orders, or make interim orders for rent payment. 

Practical implications: For landlords, these changes may improve enforcement certainty in some cases. In particular, interim rent payment powers may reduce the risk of prolonged occupation without payment during appeal processes.  However, the underlying termination or rent claim must still be procedurally sound.

District Court enforcement

New position: The Bill simplifies aspects of District Court enforcement of RTB determination orders. Where the Court is satisfied that a determination order has issued and has not been complied with, it must direct compliance, subject to the statutory grounds on which a determination order may be cancelled. 

In rent arrears cases involving an order to vacate, the Court may require the respondent to lodge or pay the rent arrears, together with an amount for continued occupation, before the Court hears arguments about whether there are good reasons to cancel the order. 

Practical implications: This may reduce the risk of delay where possession has been ordered following rent arrears, and it may give landlords a stronger position where a tenant remains in occupation while enforcement is being contested.

Registration, fees and historc non-compliance

New position: The Bill strengthens the RTB’s registration enforcement powers. It allows the RTB to address tenancies that ought to be registered now and tenancies that ought to have been registered in the past. This appears designed to capture historical or past registration failures, although it is not clear whether this extends to tenancies that existed but may no longer exist by the time the RTB acts.

The RTB is also empowered to impose fixed penalties both where there is a non-compliance by a landlord with either the obligation to register the tenancy or the requirement to update the register with a new rent amount within the prescribed statutory timeline.

The RTB’s inspection powers are also updated. Authorised persons may enter into and
inspect a premises, including a private dwelling, for the purposes of ascertaining: details of a rented dwelling; the registration requirements; the particulars to be specified in any registration application; or the correctness of any particular specified in such application.

Practical implications: The registration provisions re-enforce the importance of ensuring that all necessary registrations have been made in a timely manner.

In conclusion

Overall, the Bill is best viewed as a practical administrative update rather than a fundamental reshaping of residential tenancy law. It introduces some helpful operational changes for landlords, while continuing the broader trend towards a more structured compliance regime.

Should you have any further queries in relation to this legislation, please contact Aoife Smyth, Senior Practice Development Consultant, or your usual ALG Real Estate contact.

Background

On 25 June the President signed the Critical Infrastructure Act 2026 into law. The Act will come into operation once the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (the Minister) issues a commencement order.

The Act gives statutory effect to a central commitment in the Accelerating Infrastructure – Report and Action Plan published 3 December 2025 (the Action Plan), namely the need to address systemic delay, fragmentation and sequencing risk in the delivery of State‑backed infrastructure in Ireland. For more detail on the Action Plan, see our previous article: Key takeaways from the Accelerating Infrastructure Report and Action Plan. The Act is of particular importance for public bodies and those involved in the planning and delivery of critical infrastructure which, for the purpose of the Act, includes transport, energy and water / wastewater infrastructure projects.

As part of its delivery on the Action Plan, the Department of Public Expenditure Infrastructure Public Service Reform and Digitalisation (the Department) published three Circulars this year:

  • Circular 16/2026, which institutionalises rapid State responses to adverse judicial precedent affecting infrastructure consenting and delivery
  • Circular 18/2026, which mandates regulatory simplification and proportionality by public bodies
  • Circular 24/2026, which outlines the Benefits Realisation Framework

The Bill was first published in April 2026, evidencing that infrastructure reform and implementing the Action Plan is a priority for the Government.

Designation of “critical infrastructure projects and programmes”

The Act sets out how an individual project or a multi‑project programme will be designated a “critical infrastructure project” or a “critical infrastructure programme”:

  • Government funded: the Act applies to projects and programmes that are funded by capital investment by or on behalf of the State or a public body
  • Ministerial recommendation: having considered several factors, the Minister may recommend that a project or programme be designated a critical infrastructure project or programme
  • Designation order: the Act empowers the Government, having considered the Minister’s recommendation, to designate projects or programmes by way of a “designation order” and
  • Dáil review period: each designation order must be reviewed by Dáil Éireann and may be annulled within 21 days of the Dáil sitting following its making

The factors to be considered by the Minister are:

  • efficiency and effectiveness of delivery
  • the economic and social consequences of delay, disruption or failure of delivery
  • interdependencies / interaction with other infrastructure projects or programmes
  • consistency with the National Development Plan 2021 – 2030
  • wider infrastructure policy considerations

These considerations largely reflect the wider objective of the National Development Plan 2021-2030: to improve the delivery of infrastructure through strategic investment.

Designation does not disapply environmental, planning or EU law. Instead, it activates a special statutory regime governing how public bodies must perform their functions.

Designation acts as a legal accelerator, shifting a project from sequential, disconnected approvals into a coordinated, priority‑driven governance framework.

Statutory duties on public bodies

Under the Act, “public bodies” include ministers, local authorities, and bodies that are publicly funded or established under law and includes regulators (such as An Coimisiún Pleanála, Environmental Protection Agency, Maritime Area Regulatory Authority, Commission for Regulation of Utilities, National Parks & Wildlife Service and others).

Once a project is designated, any public body exercising a function in relation to it becomes a “relevant public body” and is placed under binding statutory duties, including obligations to:

  • prioritise critical infrastructure functions over other statutory functions where conflicts arise
  • act expeditiously and avoid undue delay
  • reduce authorisation timelines, insofar as practicable
  • progress approvals in parallel with other bodies rather than sequentially
  • cooperate on sequencing, dependencies and risk management
  • allocate adequate administrative, technical and decision‑making resources

These duties materially change the standard of performance expected of public decision makers. Failure to comply may be open to legal challenge, particularly where delay or under-resourcing can be demonstrated.

The Act converts what have historically been non-binding coordination objectives into enforceable statutory obligations, reducing the risk of “stop start” delivery caused by disconnected processes. The Action Plan addresses fragmented governance in Pillar 3 (Coordination and Delivery Reform) in a similar fashion through enhanced coordination across government bodies and the introduction of a new central coordination role for the Department.

Ministerial oversight and directions

The Act grants the Minister enhanced powers to:

  • require information, reports and analyses from relevant public bodies
  • issue binding directions compelling public bodies to take specified measures to comply with their statutory duties

Ministerial direction provides a legal escalation mechanism where systemic delay, risk-aversion or resourcing failures threaten delivery / delivery timelines. This mirrors the Climate Action and Low Carbon Development Act 2015 (2015 Act) under which a relevant Minister may require a body to implement measures or outline its progress to maintain compliance with national climate obligations.

Interaction with climate and environmental law

The Supreme Court Judgment in Coolglass Wind Farm Limited -v- An Bord Pleanála [2026] IESC 5 (Coolglass) confirmed that Article 15 of the 2015 Act imposes an obligation on bodies to perform their functions in a manner consistent with climate objectives. See further details in our article: ALG advises Coolglass Wind Farm Limited in successful Supreme Court defence. The Act modifies the application of section 15 of the 2015 Act for designated projects, ensuring that climate compliance is:

  • addressed at a State and programme level
  • integrated into the designation and oversight process
  • not re‑litigated at each individual decision point

Importantly, the Act does not disapply environmental assessment or other EU law obligations, aligning with commitments in Pillar 1 (Legal Reform) of the Action Plan, in particular Actions 1-5, that will pursue acceleration through procedural reform rather than legal deregulation.

Therefore, public bodies may still impose planning conditions relating to e.g. construction‑phase carbon mitigation, embodied carbon management or offsets or environmental insetting measures.

This approach reduces:

  • exposure to legal challenge based on alleged environmental shortcutting, while still allowing timelines to be compressed through better coordination and prioritisation
  • the risk of disproportionate carbon or climate conditions that effectively amount to refusal, while genuine environmental impact mitigation remains fully intact

Policy context – Circulars and best practice guidelines

In addition to the Act, the Action Plan is being implemented by way of Circulars.

Circular 16/2026

Circular 16/2026 introduces a mandatory reporting mechanism for court decisions with implications for infrastructure delivery. Bodies must:

  • identify relevant judgments
  • report them within 10 working days
  • support coordinated State responses

This measure aims to ensure that judgments which may impact on the delivery of infrastructure projects do not trigger inconsistent or overly cautious internal practices that stall delivery.

Circular 18/2026

Circular 18/2026 reiterates Pillar 3 of the Action Plan by requiring all public bodies involved in infrastructure regulation to:

  • streamline and rationalise both existing regulation and new regulation
  • apply proportionality tests to all regulatory requirements
  • coordinate decision-making across public bodies and eliminate redundant or duplicative approvals

This Circular gives effect to the Act’s intent across the administrative system. The Circular is supported by the Best Practice KPI Guidance for Regulators of Critical Infrastructure, which is discussed below.

Circular 24/2026

Circular 24/2026 gives effect to Action 30 of the Action Plan by establishing the Benefits Realisation Framework. The Circular and the Benefits Realisation Framework aim to leverage the existing analysis required by the Infrastructure Guidelines to demonstrate and communicate to the public the benefits of infrastructure projects.

The Circular is supported by:

These are intended to be practical guides for how the benefits of infrastructure projects are to be communicated to the public. The guidance set out in the Benefits Realisation Framework includes:

  • a clear explanation of why public investment is justified, making it clear why a project merits public funding and that benefits should be demonstrated, not implied
  • starting with lived experience, moving away from technical or appraisal language and focusing on how people will recognise the impacts of infrastructure through their daily lives
  • use of clear, concrete and service-based language
  • transparency about how benefits arise over time

Best Practice KPI Guidance for Regulators of Critical Infrastructure

On the same day Circular 24/2026 was published, the Government published the Best Practice KPI Guidance for Regulators of Critical Infrastructure (KPI Guidance), which:

  • gives effect to Action 9 of the Action Plan
  • supports Circular 18/2026, discussed above
  • provides practical guidance for Public Sector Bodies in setting, monitoring and reporting on KPIs and other metrics to support clarity, coordination and standardisation in the regulatory environment for infrastructure delivery

The KPI Guidance sets out the following principles for setting KPI targets:

  • KPIs should be measured against a target or goal to enable both static and dynamic trend tracking;
  • KPIs should be ambitious and aligned with the Action Plan objectives
  • KPIs should be based on the SMART+C framework, being Specific, Measurable, Achievable, Relevant, Time Bound and Comparable
  • Regulatory bodies should set targets on any KPIs they deem necessary or relevant to supporting the overall objective of regulatory simplification for critical infrastructure
  • KPIs should be published to promote transparency

For more information, please contact Ross Moore, John Dallas, Aisling O’Donoghue, Lachlan Muir, Alan Roberts, Alison Fanagan, Conor Owens, or a member of the Energy, Infrastructure & Natural Resources, the Environmental & Planning or the Construction & Engineering teams.

The Irish Government has published its National Student Accommodation Strategy 2026–2035 (the Strategy), setting out a decade-long roadmap to deliver approximately 42,000 additional student beds through a combination of purpose-built student accommodation (PBSA), Rent-a-Room provision, and sustainable commuting measures.

For investors and developers active in the PBSA sector, the Strategy represents one of the most significant policy interventions in recent years — combining rent reform, fiscal incentives, planning amendments, and structured public-private partnership models to address what has been a persistent viability gap. While many of the individual measures have been signalled or introduced over the course of 2025, the Strategy consolidates them into a coherent framework with a view to improving the investment case for student accommodation in Ireland.

The scale of the opportunity

The headline target of 42,000 additional beds by 2035 reflects both an existing deficit of approximately 15,000 beds and projected demographic growth in full-time student numbers to an estimated 243,499 by 2035. The gap between current supply and projected demand is substantial and, critically, the Strategy explicitly targets meeting the 42,000-bed requirement without increasing reliance on the private rental sector. The effect is that additional capacity is intended to be delivered through PBSA and Rent-a-Room accommodation.

Perhaps the most immediately actionable figure is the approx. 14,279 PBSA beds that have received planning permission but have not progressed, with viability concerns consistently cited as the key barrier. The Government’s stated ambition is to unlock these stalled permissions through a combination of the measures outlined below.

A more favourable rent-setting framework

The recently introduced rent reform package represents a significant improvement on the previous regime and directly addresses the viability concerns that had stalled investment in new PBSA.

For new PBSA developments where construction has commenced since 10 June 2025, initial rents can be set at market rates. Annual increases in the first two years are linked to CPI with no 2% cap, and rents can reset to market levels again at the end of each three-year period. As we have previously commented, this is a meaningful departure from the rent pressure zone framework that had constrained investor returns on new-build stock.

HEI partnership structures: nomination agreements, site licences, and site servicing

The Strategy establishes a structured programme for public-private collaboration in PBSA delivery, underpinned by three core mechanisms.

  1. Nomination agreements: These are formal contracts under which a Higher Education Institution (HEI) commits to nominate students for an agreed number of beds in a private development for a defined period, typically around five years. For private developers and operators, this provides a degree of occupancy underwriting. Technological Universities do not yet have government-approved powers to borrow in order to allow them to meet any contingent liabilities associated with nomination agreements. A borrowing framework is to be designed for these institutions, subject to the sanction of the Minister for Finance and the Minister for Public Expenditure, with each individual nomination agreement requiring ministerial approval. An initial pilot phase is proposed to assess effectiveness and cost-efficiency before wider rollout.
  2. Long-term site licences: HEIs may licence on-campus sites to private developers for approximately 60 years, with the PBSA reverting to HEI ownership on expiry. This model will be familiar to investors experienced in the UK PBSA market and represents a significant opportunity to develop on institutional land without outright acquisition costs. While the full details of how this arrangement will be structured are not yet clear, it appears the long-term licences will operate in the same manner as the public-private partnership model, underpinned by a nomination agreement with the relevant HEI.
  3. State-supported site servicing: The Strategy provides for the State to fund surveys, ground condition assessments, and enabling works on or adjacent to relevant sites, reducing risk and upfront costs for private developers. The Department of Further and Higher Education, Research, Innovation and Science (DFHERIS) will also consider financing early-stage activities such as campus master planning, site assessments, remediation, and infrastructure provision.

The programme will be delivered on a phased basis, beginning with Cork, Dublin, and Galway, followed by Waterford, Limerick, and Athlone, and subsequently Tralee, Carlow, Sligo, and Letterkenny. Market engagement through expressions of interest is expected in 2026, formal tendering in early 2027, and construction from 2028. DFHERIS intends to engage the National Development Finance Agency for advice on the market engagement exercise and programme development, signalling a structured and institutionally credible procurement process.

VAT reduction on PBSA sales

Budget 2026 introduced a reduction in VAT from 13.5% to 9% on the sale of new apartments, including PBSA, effective from 7 October 2025 to 31 December 2030. The measure is designed to improve the viability of privately developed PBSA by providing an exit strategy for developers who do not wish to retain long-term ownership.

Planning and design reforms

The updated Design Standards for Apartments, Guidelines for Planning Authorities (2025) apply Specific Planning Policy Requirement 8 to PBSA, with specific provisions relating to ensuite bathrooms and space allocation in kitchen, living, and dining areas. These are expected to improve viability by providing a basic level of accommodation standard calibrated to the proximity of wider campus amenities, potentially reducing per-bed build costs for new developments.

In addition, the Design Guide for State-Sponsored Student Accommodation, published in June 2025, sets clear standards for publicly supported projects, allowing single study bedrooms without ensuites at a minimum of 8m², shared bathrooms, and reduced per-student kitchen, dining, and living space within clusters of 10 or more. The Strategy also promotes modern methods of construction — including prefabrication, modular construction, and panellised systems — as a means of accelerating delivery and improving cost control.

As referenced in our latest post, the Minister for Housing has signalled his intention to prepare a draft National Planning Statement under Section 25 of the Planning and Development Act 2024, with an associated strategic environmental assessment, to replace the current Apartment Design Standards Guidelines. Investors should monitor this process closely for further changes to density, design, and specification requirements.

Regulatory and compliance considerations

Increased regulation is anticipated in the PBSA sector. DFHERIS will collaborate with the Department of Housing and the Residential Tenancies Board to assist in the regulation of student-specific accommodation, with a focus on compliance and transparency. Operators should anticipate enhanced oversight.

At institutional level, each HEI is to develop its own Student Accommodation Strategy covering quality standards (safety, maintenance, living conditions), governance, pastoral support, and PBSA allocation principles. Private operators engaging through nomination agreements or site licences should expect to comply with these institutional standards.

Finally, a review of the HEI Student Accommodation Programme will be undertaken to ensure compliance with EU State aid legislation. This should provide comfort to institutional investors regarding the legality and durability of any public-private arrangements entered into under the programme.

What this means for PBSA investors

The Strategy represents a coordinated effort to close the viability gap that has constrained PBSA investment in Ireland for a number of years. The combination of market rent-setting for new developments, VAT reductions, planning amendments, standardised design, and structured HEI partnership models creates a significantly more supportive policy landscape.

There is, however, still much work to be done in operationalising these new policies. The details of the specific structure of the long-term licences will need to be provided for developers and investors to assess the proposal from an underwriting perspective. The borrowing framework for Technological Universities, the National Planning Statement and the State aid review all remain in development. Investors should monitor the evolution of the model, together with the proposed design and planning standards in advance of any formal tendering process.

For more information please contact David Fitzgerald, Partner, Aoife Smyth, Practice Development Consultant, or your usual ALG Real Estate contact.

Speed read

On 10 February 2026, the High Court referred a number of legal questions to the Court of Justice of the European Union (CJEU) about the environmental assessment requirements for the Design Standards for Apartments, Guidelines for Planning Authorities (the Guidelines). It will take 12-18 months to get a response. The Guidelines remain legally applicable in the meantime.

Update

This reference arises from a legal challenge taken against the Guidelines, which were published in July 2025 by the Minister for Housing, Local Government and Heritage. In October 2025, the McDonald judicial review proceedings issued. Those proceedings challenged the Guidelines, aimed at facilitating higher density units in urban areas, on the basis that they should have been the subject of prior Strategic Environmental Assessment (SEA) but were not.

A plan or programme, such as the Guidelines, must be subject to SEA before it is finalised if the plan or programme:

  1. Relates to certain categories, in this instance land use planning; and
  2. Sets a binding framework for future development consent of projects which require Environmental Impact Assessment, for example large housing developments.

The applicants contended that before the Guidelines were brought into force they should have been subject to SEA, which involves public consultation and detailed analysis of the proposed measures. The Guildelines brought in changes such as redcutions in floor areas for studios, removal of restrictions on the percentage of unit mix and easing dual aspect ratios. The Guidelines are binding on planning authorities when deciding whether to grant planning permission for a housing development.

The Planning and Environment High Court heard the case quickly, on 4 December 2025. During the hearing the Court conducted a comprehensive review of relevant EU case law on the SEA Directive. The “kernel” of the applicants’ case was that the Guidelines required SEA because:

  1. They contain criteria and conditions (including characteristics and size, operating conditions and allocation of resources) that future development consents must be consistent with; and
  2. They provide a derogation from inconsistent provisions in Development Plans which are subject to SEA.

A number of judgments issued in quick succession (from 17 December to 10 February) with the net result being that the judge decided the case involved issues of EU law that needed to be clarified. So, a reference to the CJEU was determined to be necessary and agreed questions sent. The Court requested that the CJEU give the case priority over other cases having regard to the importance of the Guidelines for the Government’s housing policy. We expect that the CJEU referral could take anywhere between 12 and 18 months to be heard. In the meantime, the Guidlines remain legally valid. As a fall-back posltion, the Minster’s legal representative advised the Court in December that a National Planning Statement will be prepared to deal with apartment standards. That statement has yet to issue.

For further information, please contact Alison Fanagan, SC, Consultant, Niamh Collins, Associate, or your usual ALG Environmental and Planning contact.

We are pleased to share with you our Audio Lab series examining the new residential residential rent control regime which took effect on 1 March. In these podcasts we examine the changes arising from the Residential Tenancies (Miscellaneous Provisions) Act 2026 from the perspective of large landlords, developers, funders and asset managers.

In episode one, “Breaking down the new rent control system”, Aoife Smyth and David Fitzgerald set the scene and explain Ireland’s new rent rules. They explore:

1. The shift to a national rent control framework 
2. New rent‑setting requirements 
3. When rent can be reset to market levels

In episode two, “Managing the Transition: what you need to know“, Aoife Smyth and Gerard Carrigg review:

1. The landlord classification scheme and why it matters
2. Security of tenure and the new termination restrictions
3. The new publicly available rent register and how it feeds into comparables for rent setting and review
4. The expanded information sharing powers between the RTB, Revenue and the SEAI

In episode three, “Purpose built student accommodation: Examining the impact”, John Williams and Kerrie Fortune discuss purpose built student accommodation and examine the impact of the new regime on this asset class.

For more information, please contact Aoife Smyth, Practice Development Consultant, or your usual ALG Real Estate contact.

This is a very short update to confirm that the Residential Tenancies (Miscellaneous Provisions) Bill (the Bill) has been approved by the Seanad without amendment. The position set out in our update earlier this week therefore reflects what will appear in the final legislation.

A motion regarding the earlier signature by the President was also passed in the Seanad. This request for earlier signature can be made by the Government to speed up the legislative process, and results in signature within 4 days of completion of the last stage in the Houses of the Oireachtas. The Bill should therefore become law next week, in advance of the key 1 March date.

If you have any queries regarding the legislation, please contact Aoife Smyth, Practice Development Consultant, or your usual ALG Real Estate contact.

The widely signalled changes to Ireland’s residential tenancies legislation are finally upon us. The Government published the Residential Tenancies (Miscellaneous Provisions) Bill (the Bill) earlier this month and it was approved by the Dáil last week, without amendment. It will now be debated in the Seanad later this week, with our expectation that the new law will be in place before the key date of 1 March 2026, when many of its provisions are to become operative.

As highlighted in our previous posts, the new law introduces significant changes to rent control and security of tenure for both the private rented sector (PRS) and purpose-built student accommodation (PBSA).  The Bill reflects the policy intentions set out in June 2025 and developed further since.  The Bill makes targeted changes to the existing legislation, which means it must be read in parallel with the underlying statutory framework. The aim of this post is to provide an initial high‑level summary of how the new legislation applies to different tenancy arrangements.

In reading this post, you should bear in mind that:

  • The legislation remains subject to Seanad approval and there is therefore a possibility that the position summarised in this post will change.
  • We focus on the position of a “large landlord”, defined as a company and / or a landlord with 4 or more tenancies. Different rules apply to small landlords, which are not considered in this post.
  • References to “new” apartment or “new” PBSA schemes mean schemes with a commencement notice issued on or after 10 June 2025 in respect of either the (i) construction of the property, (ii) an extension by at least 25% of its pre-existing size or (iii) its change of use to use as an apartment complex which occupies at least 25% of the prior floor area.
  • Existing PBSA arrangements created prior to 1 March 2026 which continue for more than 1 year remain subject to review of rent in accordance with CPI, capped at 2%. This is likely to arise infrequently given the usual annual turnover of these units.

Private rented sector

1. Tenancy of an existing PRS dwelling created before 1 March 2026

First rent

No change. The first rent for these tenancies has already been set.

Rent reviews

The only change is that permitted annual rent increases are now calculated by reference to the Consumer Price Index (CPI) and no longer the Harmonised Index of Consumer Prices (HICP). Rent increases remain capped at 2% per year.

Reviews already underway before 1 March 2026 follow the old HICP rules. All other reviews, where rent review notices are served after 1 March, follow the new CPI model and must reference rents for three comparable properties (of similar location, size, number of bedrooms, type, character and BER) obtained from a new publicly available rent register.

Security of tenure

No change. A tenant acquires security of tenure after 6 months in occupation. The total duration depends on the original start date, with any Part 4 tenancies arising after June 2022 being of unlimited duration.

Termination

No change. Large landlords retain the full statutory grounds to terminate, including breach, rent arrears, unsuitability of the dwelling to the tenant’s needs, sale with vacant possession (subject to the “Tyrrellstown”1 provisions), redevelopment and change of use.

However, note that where a tenancy commenced prior to 1 March 2026 but the 6-month anniversary of the relevant tenant’s occupation occurs on or after that date, then that tenant will benefit from the new restriction on termination rules summarised below – i.e. the landlord may terminate only for rent arrears, other tenant breach or unsuitability of the premises for the needs of the tenant.

2. Tenancy of an existing PRS dwelling created after 1 March 2026

First rent

New provisions allow a landlord to rebase rent to market on the creation of a new tenancy where the previous tenancy ended because of rent arrears, other tenant breach or voluntary departure. Three comparable rents (obtained from the rent register) must be provided on registration of the new lease with the Residential Tenancies Board (RTB).

Where the previous tenancy was terminated on any other grounds, the first rent under a new tenancy must be based on the rent under that previous tenancy, subject to increase in line with CPI (capped at 2%).  

Rent reviews

Annual reviews follow CPI, subject to the 2% cap. A return to market rent is permitted after six years where all reviews during the intervening six-year period have complied with the cap.  Any rent review notice must reference three comparables obtained from the rent register. 

Security of tenure

Tenants obtain unlimited‑duration rights after six months.

Termination

Large landlords may terminate only for rent arrears, other tenant breach or unsuitability of the premises for the needs of the tenant. Large landlords can no longer terminate for sale with vacant possession, redevelopment or change of use.

3. Tenancy of a “new” apartment created after 1 March 2026

First rent

The first rent is set at market level. Three comparables (obtained from the rent register) must be provided at registration. 

A landlord can subsequently rebase rent to market on the creation of a new tenancy where the previous tenancy ended because of rent arrears, other tenant breach or voluntary departure. Again, three comparable rents (obtained from the rent register) must be provided on registration.

In circumstances where the previous tenancy was terminated on any other grounds, the first rent under a new tenancy is to be based on the rent under that previous tenancy, subject to increase in line with CPI (no 2% cap). 

Rent reviews

Reviews track CPI, with no 2% cap.  A market reset is allowed after six years of compliant CPI-based increases.  Any rent review notice must reference three comparables obtained from the rent register. 

Security of tenure

Tenants obtain unlimited‑duration rights after six months.

Termination

Large landlords may terminate only for rent arrears, other tenant breach or unsuitability of the premises for the needs of the tenant. Large landlords can no longer terminate for sale with vacant possession, redevelopment or change of use.

4. Tenancy of a “new” house created after 1 March 2026

First rent

The first rent is set at market level. Three comparables (obtained from the rent register) must be provided at registration. 

A landlord can rebase rent to market on the creation of a new tenancy where the previous tenancy ended because of rent arrears, other tenant breach or voluntary departure. Three comparable rents (obtained from the rent register) must again be provided on registration.

Where the previous tenancy ended on any other ground, the first rent under a new tenancy is to be based on the rent under that previous tenancy, subject to increase in line with CPI (capped at 2%). 

Rent reviews

CPI‑based reviews apply, capped at 2%. A market reset is allowed after six years of compliant CPI (capped at 2%) increases.  Any rent review notice must reference three comparables obtained from the rent register. 

Security of tenure

Tenants obtain unlimited‑duration rights after six months.

Termination

Large landlords may terminate only for rent arrears, other tenant breach or unsuitability of the premises for the needs of the tenant. Large landlords can no longer terminate for sale with vacant possession, redevelopment or change of use.

Purpose-built student accommodation

1. Tenancy / licence of an existing PBSA dwelling created after 1 March 2026

First rent

The rent is to be based on the previous rent for the unit, subject to increase in line with CPI (capped at 2%). These rent increase restrictions will apply to academic years 2026/27, 2027/28 and 2028/29. PBSA operators can rebase rent to market for academic year 2029/2030 and from then on in three-year cycles (with the CPI (capped at 2%) mechanism to be applied in the intervening years). As with PRS, three comparables (obtained from the rent register) must be provided on registration of the new arrangement.

Note that the new provision allowing landlords of PRS to rebase to market where the previous tenancy ended because of tenant breach or voluntary departure does not apply to PBSA.

Rent reviews

Where a student tenancy / licence runs for a period of longer than a year, CPI‑based increases apply (capped at 2%). A rebase to market is permitted every three years where the dwelling has operated as PBSA for the intervening three years, in compliance with the rent controls.  Any rent review notice must reference three comparables obtained from the rent register. 

Security of tenure

No change – Part 4 does not apply.

Termination

Statutory termination rights under Part 4 do not apply and therefore termination is governed by the terms of the agreement.

2. Tenancy / licence of a “new” PBSA dwelling created after 1 March 2026

First rent

The first rent is set at market level. Three comparables (obtained from the rent register) must be provided on registration of the new arrangement.  

For subsequent tenancies / licences during the following three years, rent is based on the rent payable under the immediately preceding arrangement subject to increase in accordance with CPI (no 2% cap). Three comparables must again be provided at registration.

Following such three-year period, PBSA operators can rebase rent to market and from then on in three-year cycles (with the CPI mechanism (no 2% cap) to be applied in the intervening years).

Again, the new provision allowing landlords of PRS to rebase to market where the previous tenancy ended because of tenant breach or voluntary departure does not apply to PBSA.

Rent reviews

Where student arrangements run for periods of longer than a year, CPI controls apply (no 2% cap). A rebase to market is permitted every three years where the dwelling has operated as PBSA for the intervening three years, in compliance with the rent controls.  Any rent review notice must reference three comparables obtained from the rent register. 

Security of tenure

Part 4 does not apply.

Termination

Statutory termination rights under Part 4 do not apply and therefore termination is governed by the terms of the agreement.

In summary

As is evident from the above, the landscape resulting from these changes is complex, with varying rules applying depending on tenancy and property type. We intend to take a deeper dive into this landscape in a series of podcasts to be published shortly.

In the meantime, should you have any questions please get in touch with Aoife Smyth, Practice Development Consultant, or your usual ALG Real Estate contact.

DISCLAIMER: Specific legal advice should be sought on any particular matter. No liability whatsoever is accepted by A&L Goodbody LLP or its partners, associates, consultants, employees, affiliates or other representatives or any loss or damage arising from your use of this website or its materials, including indirect, consequential, or foreseeable losses.

  1. If a landlord proposes to sell ten or more units within a single multi‑unit development within a six‑month period, the sale must proceed with the existing Part 4 tenants remaining in situ. The landlord cannot end those tenancies for the purpose of selling the units unless (1) the market value of the units with tenants in situ would be 20 percent below the value with vacant possession, or (2) applying the rule would be unduly onerous or would cause hardship to the landlord. ↩︎

The Government has published its “Accelerating Infrastructure Report and Action Plan” (the Report), proposing a series of actions that aim to accelerate the delivery of critical infrastructure. The Report:

  • highlights water, electricity and transport as critical infrastructure;
  • restates the 12 barriers to infrastructure in Ireland, which were identified by the Accelerating Infrastructure Taskforce (Taskforce) in its July 2025 report on Stakeholder Consultation and Engagement on Infrastructure; and
  • sets out a timeline of thirty actions under four key pillars to assist acceleration of infrastructure delivery.

The proposed actions to accelerate infrastructure include legislative reform, simplifying regulatory processes and increasing public acceptance.

If implemented, the practical implications coming from the Report are:

  • further legislative and policy reforms are expected to streamline the consenting, procurement and delivery processes;
  • increased coordination between Government departments to accelerate the consenting, procurement and delivery of infrastructure;
  • greater involvement by private developers in delivering critical water and electrical infrastructure;
  • a shift in the risk profile of contracts for procuring infrastructure;
  • use of new technologies (e.g. AI) to support infrastructure roll out; and
  • increased public engagement for infrastructure projects.

The recommendations in the Report are consistent with the Government’s strong focus on delivering infrastructure in Ireland, including the National Development Plan (NDP) and establishing the Accelerating Infrastructure Taskforce (Taskforce). The NDP sets out a total investment of €275.4bn over the period 2026 to 2035, which is the largest ever capital investment plan in the history of the State. The Report affirms the Government’s intent for Irish infrastructure and reaching Ireland’s climate goals.

The Accelerating Infrastructure Report

The Report is based on recommendations from the Taskforce. 

Barriers to delivery of infrastructure

The Report identifies three areas that present barriers to delivery of infrastructure:

  • the regulatory environment;
  • the planning and environment legal system; and
  • internal systems.

Some of the specific barriers identified by the Report include:

  • increased regulatory burden;
  • an increase in, and consequences of, judicial reviews;
  • prioritisation and co-ordination of infrastructure; and
  • uncertainty of funding and project pipeline.

Pillars and actions

The Report’s recommendations are structured around four pillars: legal reform, regulatory reform and simplification, coordination and delivery reform and public acceptance.

Pillar 1: Legal reform

The Report proposes a programme of legislative reforms to speed up infrastructure delivery, with the stated aim of reducing litigation and challenges to the consenting process. The Report references bringing forward legislation to clarify rules on the entitlement to bring judicial review proceedings as well as on legal costs, remedies and fast-track pathways for nationally significant projects. It also includes new proposed legislation, which are intended to speed up the planning process:

  • Critical Infrastructure Bill: Which would impose a legal obligation for State bodies to fast-track critical infrastructure through the planning, licensing, and other consenting stages. It also aims to incorporate statutory timelines, positive presumptions, and other measures to reduce procedural delays.
  • Emergency Powers: Which would provide emergency powers that will allow the Government to speed up specific critical infrastructure in emergencies.

The Report also involves several proposed reforms to judicial review procedure and costs, including the costs recoverable in some judicial review applications. Public consultation on a proposal to introduce a scale of fees to be applied in certain environmental judicial reviews also opened on 3 December 2025 and closes at 5:30pm on 15 January 2026.  A link to the consultation is available here.

Pillar 2: Regulatory reform and simplification

The Report notes that Ireland’s regulatory landscape has become overly complex. It aims to examine the practices applied by regulatory bodies and how they communicate with one another and applicants to simplify the process. This will involve applying parallel processes, mandating statutory timelines, and measuring the performance of regulatory bodies.

Key actions include:

  • establishment of a Regulatory Simplification Unit;
  • considering of General Binding Rules to reduce the need for regulation;
  • an explicit obligation on State agencies to engage with other State agencies and private developers;
  • implementation of an early warning system regarding EU legislative change on pressing infrastructure;
  • enabling developer-led utility infrastructure; and
  • establishment of an early warning system learning from precedent case law to improve regulatory processes.

Pillar 3: Coordination and delivery reform

This pillar addresses several barriers frequently encountered by Irish infrastructure projects, such as risk aversion, procurement challenges, coordination of approvals and inconsistent planning decisions. To mitigate these issues, the Government intends to implement a number of reforms, including:

  • the introduction of risk appetite statements;
  • reforms to the procurement process; and
  • applying AI and digital tools to support infrastructure rollout.

The proposed actions are designed to increase construction sector capacity, drive greater competition, and strengthen value for money, thus creating greater efficiencies from the increased capital investment.

Pillar 4: Public acceptance

The final pillar of the Report is centred around public acceptance which the Report refers to as a ‘foundation of timely delivery’. The actions target public resistance and land access delays and aim to build trust, improve transparency and ultimately accelerate infrastructure delivery. This involves creating a duty for State bodies to cooperate in making land available and accessible for critical projects, enhancing Government communication to promote the importance of infrastructure delivery and establishing a Benefits Realisation Framework for infrastructure projects.

Timeline of proposed milestones

Most actions are targeted for completion in the first two quarters of 2026, which reflects the Government’s ambitious approach to acceleration. The timelines for the proposed milestones are set out below:

The Taskforce will remain in existence to oversee the implementation of the above actions.

For more information, please contact Ross Moore, John Dallas, Alan Roberts, Alison Fanagan, Lachlan Muir, or a member of either the Energy, Infrastructure & Natural Resources or the Environmental & Planning teams.

The Planning and Development Act 2024 (the 2024 Act) was signed into law on 17 October 2024. At the time, the Minister for Housing, Local Government and Heritage commented that it could take up to two years to commence in full. Having reached the first anniversary of enactment, now is a good point in time to assess progress on commencement of its provisions.

On 4 March 2025, the Department of Housing, Local Government and Heritage (the Department) published an implementation plan setting out the phased commencement of the 2024 Act (the Implementation Plan). This plan was revised most recently in October 2025. In recognition of the imperative of ensuring a smooth transition to the new planning regime, the Department set up a dedicated website for the rollout of the 2024 Act, which includes commencement orders and circulars.

Phased commencement: what has already been introduced?

The 2024 Act is being commenced on a phased basis in line with the Implementation Plan. The following are some of the key provisions which have already been commenced.

Plans, policies and related matters

Part 3 of the 2024 Act was partially commenced on 2 October 2025. The commenced provisions provide the statutory basis for the National Planning Framework and Regional Spatial and Economic Strategies. The provisions relating to National Planning Statements, which replace section 28 Ministerial guidelines issued under the Planning and Development Act 2000 (the 2000 Act) were also commenced on this date. The provisions relating to development plans and other plans (including urban area plans and priority area plans) are due to be commenced in the next wave of commencements.

Judicial review

Chapter 1 of Part 9 of the 2024 Act came into operation on 1 August 2025. This provides for the reformed judicial review process and procedures under the 2024 Act. It is important to note that the new regime only applies to decisions or acts of a planning authority or An Coimisiún Pleanála made under the 2024 Act (of which, as yet, there are none). The old judicial review regime under the 2000 Act still applies to all decisions made under the 2000 Act.

A recent government press release confirms cabinet approval for a new bill to make amendments to the 2024 Act (the Bill). According to the press release, the Bill will extend the judicial review provisions of the 2024 Act to decisions made, or acts done, under the 2000 Act. The General Scheme of the Bill has not yet been published.

Section 180 of the 2024 Act was also commenced on 1 August 2025 and provides for the suspension of the running of the duration of planning permissions which are the subject of a judicial review challenge.

An Coimisiún Pleanála

The provisions relating to the restructuring and renaming of An Bord Pleanála came into operation on 18 June 2025. 

Urban development zones (UDZs)

A number of provisions relating to the identification of suitable sites for potential UDZs commenced on 9 June 2025. The remaining provisions in Part 22 are due to be commenced in the next wave of commencements.

Phased commencement: what is yet to come?

Judicial review costs regime

The provisions relating to the new environmental costs regime in Part 9, Chapter 2 have not yet been commenced. Under the Implementation Plan, Chapter 2 is to be part of the final block of commencements.

Development consents

Part 4 of the 2024 Act is still awaiting commencement. In line with the Implementation Plan, it is expected to commence in the penultimate block of commencements. Part 4 consolidates the various processes for obtaining planning permission and the previous definitions of “development” into a single, unified definition for both maritime and non-maritime contexts.

Environmental assessments – partial implementation

2 October 2025 saw the partial commencement of Part 6 of the 2024 Act. Chapters 1 and 2 of Part 6 of the 2024 Act are now in force and relate to preliminary matters and also to the appropriate assessment of plans. The remainder of Part 6, relating to the appropriate assessment and environmental assessment of development and proposed development, is expected to be commenced as part of the penultimate block of commencements.

Compulsory acquisition of land and maritime sites

None of the provisions of Part 14 of the Act have been commenced to date. According to the Implementation Plan, these provisions are due to be commenced in the final block of commencements.

Financial and miscellaneous provisions

Section 587 of the 2024 Act provides for a new criminal offence of requesting payments or benefits in exchange for not opposing a development or for withdrawing opposition to a development.

Section 588 introduces a new requirement for submissions, observations, appeals and judicial review proceedings to be accompanied by a statutory declaration that they are not being made, or taken, to delay the development or secure any benefits.

Neither provision has as yet been commenced and, according to the Implementation Plan, both are due to be commenced in the penultimate block of commencements.

Strategic development zones (SDZs)

None of the provisions relating to SDZs (Part 21) have yet been commenced. Part 21 is expected to commence in the final block of commencements.

Next steps

The remainder of the 2024 Act is expected to be commenced over the next year or so, with a further commencement order expected before the end of this year. Given the complexity and scale of the 2024 Act, the dedicated government website will continue to be a useful resource to keep track of progress. New regulations under the 2024 Act will require scrutiny once published and the detail of the new environmental legal aid costs regime is awaited with interest.

We will provide further updates in due course but should you have any queries in the meantime please contact your usual ALG Environmental and Planning contact or Rachel Kemp, Senior Practice Development Lawyer.

The Irish Government has today published “Delivering Homes, Building Communities 2025–2030” (the Plan), its much-anticipated housing strategy that introduces reforms aimed at boosting supply, improving viability and creating a more stable investment environment. While the Plan includes several material changes for PRS investors and developers – particularly those focused on multi-unit apartment schemes – many of these changes have already been announced over the course of the year and will not therefore be unexpected.

Overall aims

The Plan aims to activate large-scale supply across all tenures, drive down the cost of building new homes (particularly apartments), strengthen protections and supports for renters and provide a more predictable regulatory and investment environment. The overall stated target is to support the delivery of 300,000 homes over the five-year lifetime of the Plan, although it is worth noting that annual targets have been done away with.

The Government recognises that an estimated €20 billion in development finance will be required to support the delivery of these homes and that the significant majority of the required funding will need to come from investment by the private sector, to support both home ownership but also a well-functioining private rental market.

Key features

A more predictable rent framework

One of the key interventions from the Government’s perspective is the introduction of a new national system of rent controls. As previously reported, for most properties annual rent increases will be capped at 2% or inflation (CPI), whichever is lower. Crucially, however, new-build apartments will operate under CPI-linked increases only, recognising the need to attract and retain investment in new rental stock. The ability to reset rents to market levels between tenancies is also intended to help stimulate investment.

Stronger tenant protections

The plan also references the intention to introduce minimum six-year tenancies, with rent reviews allowed at the end of each term. While termination grounds will tighten, institutional landlords – already aligned with long-term occupancy models – are unlikely to be adversely impacted. These reforms aim to provide tenants with security while supporting investor confidence through regulatory clarity.

Reductions in apartment delivery costs

The Government’s main boost for viability comes through a package of cost-reduction measures which we have already flagged during the year, including:

  • VAT on apartment construction cut to 9%;
  • Enhanced corporation tax deduction for qualifying construction and conversion costs;
  • Revised apartment design standards offering greater flexibility and lowering build costs; and
  • Standardised design approaches and increased support for modern methods of construction.

According to Government, the combination of these measures has the potential to reduce delivery costs by €88,000 to €160,000 per apartment, substantially improving the economics of large-scale schemes.

Planning reform and supply activation

The ongoing implementation of the Planning and Development Act 2024 will introduce statutory decision timelines, increased resourcing for planning bodies and greater certainty for developers. The creation of Urban Development Zones is also intended to unlock sites capable of supporting high-density apartment delivery.

Unlocking infrastructure

The Plan places a strong emphasis on unlocking infrastructure constraints that have slowed housing delivery, to include the introduction of a new €1 billion Infrastructure Investment Fund and dedicated national structures to accelerate enabling works. This is in addition to the formation of the Housing Activation Office, which is specifically tasked with removing infrastructure delays. The overall aim is to ensure that infrastructure keeps pace with high-density development.

Cost rental expansion

The Government will significantly scale up cost rental delivery through enhanced funding streams, a new corporation tax exemption for cost rental income and changes to the STAR equity model.

Student accommodation

The Plan also places renewed focus on student accommodation, with a Student Accommodation Strategy 2025–2035 to be published shortly. This is to be aimed at significantly expanding purpose-built supply and reducing the number of students competing in the private rental market.

Land Development Agency

The Plan also significantly scales up the role of the Land Development Agency (LDA), with an additional €2.5 billion in equity funding bringing its total capital allocation to €8.75 billion . The LDA’s remit is expanded to cover a wider geographic area, acquire more public and private land and invest directly in enabling infrastructure.

What this means for PRS stakeholders

Overall, the plan signals a clear policy shift toward:

  • Greater certainty for purpose-built rental schemes;
  • Improved viability through substantial cost reductions and tax measures;
  • A more transparent and regulated rental environment;
  • A stronger pipeline for both private and mixed-tenure apartment delivery.

For investors, developers and operators in the multi-unit rental sector, the reforms represent one of the most supportive policy landscapes in recent years. There is, however, still much work to be done in operationalising these new policies and further analysis will be required as each strand progresses.

If you have any queries, please contact Aoife Smyth, Practice Development Consultant, or your usual ALG Real Estate contact.