David Cullinane (Waterford, Sinn Fein) | Oireachtas source

We would also, I would hope, want to encourage people who have vacant properties to use them either for the housing assistance payment, HAP, scheme or the other schemes. It is an issue that we all raise, in that people find it very difficult. A lot of people are competing for the same houses. We need more houses available for the HAP scheme. Has the Department examined the possibility of a vacant home tax?