Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

As I look back at all the things that have happened in recent years, I believe that if I had introduced a vacant property tax at that point in time I could have done so with a design that might have been wrong which would have generated issues that I would then have had to deal with. The point at which to introduce this tax is after a local property tax revaluation that will provide information that will be of help in dealing with this.