Varadkar says 'demonised' landlords should be given better tax treatment 

Mr Varadkar said he believed there had been a “demonisation” of landlords, particularly in Ireland, which has not been helpful.

Housing reports have shown supply of rental homes in Ireland is at an all-time low.

While Mr Varadkar said he would be reluctant to introduce a major tax measure outside of the context of a budget, he indicated the move to change the tax treatment of landlords would be a factor in the next budget. He added it would have to be linked to better rights for renters.

“And I think it's a good idea that we should improve the tax treatment of landlords, particularly small landlords to encourage them to stay, to encourage them to come into the market."

It follows a recommendation in the National Economic and Social Council (Nesc) which said tax breaks or fairer treatment for landlords should be considered to encourage them to stay in the system, but only on the basis that tenants got stronger protection.

Mr Varadkar said what Nesc had proposed "made sense to him" in linking to better rights for renters, so that renters benefit as well.

"I would be reluctant to do any major tax measure out of the context of a budget. Just anything meaningful will cost a significant amount of money and I think doing that outside of the budget context, would be unwise, but, you know, the budget is not all that far away. I think perhaps we can give that consideration in the early course,” he said.

On the eviction ban, Mr Varadkar said there was a “diversity of views” among the Fine Gael parliamentary party regarding whether to extend the ban or not.

He said the matter was “not black or white” and there were other factors at play.

Housing Minister Darragh O’Brien said housing commencement figures due to be released later for the month of January will show a “substantial increase” on last year's figures.