Steven Matthews (Wicklow, Green Party) | Oireachtas source

Exactly. This appears to create properties that might fall into it. For example, if the front is missing from a house, would it be considered uninhabitable and therefore not liable under the local property tax and therefore not liable under the vacant home tax? We do not have a definition of what “uninhabitable” is. How do we prevent houses being made uninhabitable in order to avoid the tax?