Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

-----can the Minister tell us how many vacant residential premises have come back into use as a result of this tax relief? I do not have any evidence to back it up, but there is a concern that it could perversely provide an incentive to leave a residential premises vacant for a period so that it is vacant long enough to avail of the tax relief. In order to benefit, it has to be vacant for a certain period of time. I am sure such a perverse outcome would not be intended, but if it were to take place, that would be a matter of concern. Can the Minister tell us anything about whether this has been in any way effective? Is there any reason for him to be concerned, or to investigate the possibility, that such a perverse use of the tax relief might be taking place? As a matter of interest, is there a cost for this particular relief? Can the Minister tell us how much it is costing, to give us some sense of a cost-benefit analysis of its effectiveness?