What about these new rules restricting the use of unused Sec 23 relief?The original proposals for restricting Section 23 relief were never introduced. The relief continues as normal.By Cathal Maxwell|2025-05-23T06:28:55+01:00May 23, 2025|Rental Income Tax Return FAQs|Share This Story, Choose Your Platform!FacebookXBlueskyRedditLinkedInWhatsAppTelegramTumblrPinterestXingEmail About the Author: Cathal Maxwell Cathal brings over 40 years of tax experience, advising individuals and businesses on Income Tax, Capital Taxes, Inheritance Tax, Stamp Duty, and VAT.