389. Deputy Richard Bruton asked the Minister for Finance the way that unoccupied homes were categorised under the recent data analysis of local property tax, distinguishing the different reasons for being empty and the owners' liability to pay the tax under existing local property tax rules; the way that the cohort for which a vacancy tax might be applied has been distinguished; and if he will elaborate on his recent statement regarding his plans to introduce such a vacancy tax. [40986/22]

Summary

389. Deputy Richard Bruton asked the Minister for Finance the way that unoccupied homes were categorised under the recent data analysis of local property tax, distinguishing the different reasons for being empty and the owners' liability to pay the tax under existing local property tax rules; the way that the cohort for which a vacancy tax might be applied has been distinguished; and if he will elaborate on his recent statement regarding his plans to introduce such a vacancy tax. [40986/22]

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• Tax Code

  xml · EN · 26 July 2022

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