Section 25 of the Residential Tenancies Act 2004 – Non-application of Part

(a) the dwelling concerned is one of 2 dwellings within a building,

(b) that building, as originally constructed, comprised a single dwelling, and

(c) the landlord resides in the other dwelling.

(a) if the landlord of the dwelling is entitled, in relation to expenditure incurred on the construction of, conversion into, or, as the case may be, refurbishment of, the dwelling, to a deduction of the kind referred to in section 380B(2), 380C(4) or 380D(2) (inserted by the Finance Act 1999) of the Taxes Consolidation Act 1997, or

(b) if the entitlement of the tenant to occupy the dwelling is connected with his or her continuance in any office, appointment or employment.

(a) the dwelling concerned is designated by the approved housing body for the use by it as a transitional dwelling, and

(b) the consent of the public authority which—

(i) is, in the case of a dwelling referred to in paragraph (a) of section 3(4), a party to the lease or contract referred to in section 3(2A), or

(ii) provides, in the case of a dwelling referred to in paragraph (b) of section 3(4), the assistance referred to in that paragraph,

has, in respect of the designation referred to in paragraph (a), been obtained by the approved housing body before it makes the designation.

(a) may designate that dwelling to be a transitional dwelling for the purposes of subsection (5) at any time during the period of 12 months commencing on the day on which section 3 of the Residential Tenancies (Amendment) Act 2015 comes into operation, and

(b) shall notify the Minister of that designation not later than 3 months after it is made.