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

Yes, it did. We asked in our survey. We should bear in mind that we are talking about a local property tax that already has a very high rate of compliance. There is a 93% compliance rate from a return point of view and a 97% compliance rate in respect of payment. I understand the point the Deputy is making that there could be reasons people might declare their properties not subject to the vacant property tax but, given how successful Revenue has been in making the LPT, which is also based on self-assessment, work, I believe there will be effective compliance with this new tax. We asked why given properties were vacant. The reasons were in line with the criteria I mentioned to the Deputy a moment ago. Some 23% of properties were vacant because they were undergoing refurbishment, 18% because they were up for sale and 20% because they were a holiday home. Legal disputes, probate applications and long-term care formed other reasons for vacancy.