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

With regard to holiday homes, the vacant homes tax aims to address vacancy by imposing a tax on habitable residential properties that are not in use. For the purposes of the tax, it is irrelevant whether a property is considered to be a holiday home. If a holiday home is in use as a dwelling for a period of 30 days over the course of a year, there will be no liability to the vacant homes tax, VHT. Where a holiday home does not meet this 30-day occupancy threshold, a charge of the tax will arise.