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

If the tax is not paid, it is because of the different criteria we have laid out. We believe there are acceptable and legitimate reasons for a property to lie vacant. The exemptions apply where the owner-occupier of a property has recently died, where the property is actively being marketed for sale or rent, where the occupation or sale of a property is restricted by court order, where the property has undergone structural works, where the property is vacant as a result of the owner's long-term illness and where the property is owned by a North-South implementation body. There are a number of exemptions that will lead to the majority of homes identified in our LPT survey not being liable to this tax. However, we believe those reasons for vacancy are understandable.