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

Earlier, the Deputy made the point that his amendments are focused on tax. When I bring forward measures in a Finance Bill and the budget, they focus on revenue and how much revenue we expect them to raise. We have brought forward a revenue target for the vacant property tax, albeit one set a low level. Revenue yield is the standard measurement for whether a tax has delivered against a target. It is, therefore, acceptable to say that we have a target for revenue, which we do, and now that we are on the verge of gaining agreement to implement the tax, my Department, in conjunction with the Department of Housing, Local Government and Heritage, will set a target regarding a reduction in vacancy. I think it is perfectly acceptable to make that argument.