Steven Matthews (Wicklow, Green Party) | Oireachtas source

Nobody would be aware of the status of a property of the kind in question because the owner would not have declared its liability for the vacant homes tax to the Revenue Commissioners. Since it would be unknown to the Revenue Commissioners, it could not pass on the information to the Department of Housing, Local Government and Heritage, or the information would not be available for the latter to seek. There is a gap concerning property that should be captured under either a derelict sites levy or vacant property tax. We need to strengthen the arrangements. I understand the aim of the tax is not to generate revenue, although the revenue can be used for housing, but to activate as many properties as possible, whether they are vacant, derelict, semi-derelict or uninhabitable.