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

-----knowledge of it. If I look at the operation of the local property tax at the moment, there is not much evidence of properties being made uninhabitable to avoid the tax. I hope I am not being naïve in assuming the same practice will continue in relation to the vacant property tax. I would argue, but it will be a matter for Revenue, that if a front door is removed from a house, it is still habitable. Clearly, if we see evidence of activity taking place that undermines compliance with this tax, which we have not seen when it comes to the local property tax, that would be something that would need to be reviewed in the future.