Steven Matthews (Wicklow, Green Party) | Oireachtas source

If one is actively marketing the property, it might not be seen as that. One may just not be available to show the property. I agree with the vacant homes tax and am supportive of this measure, but I want to ensure we catch and activate as many vacant buildings as we possibly can. That is why I draw attention to this. I ask the Minister to consider if there is a way of addressing what I see as a weakness in the exemptions by putting a time limit on it. In other words, we must ensure that it cannot be for sale for a long period of time, or up for rent forever, as a means of avoiding the paying of this tax.