Éamon Ó Cuív (Galway West, Fianna Fail) | Oireachtas source

I am explaining why the Bill is unnecessary. I am explaining my point. Rather than imposing taxes on householders who cannot pay, I am proposing the introduction of a progressive tax that would do some good. I was very keen on the second home tax, which we introduced when we were in government. I was not 100% happy with the way we did it, but I would like to see it at a premium in this country in the case of holiday homes. Many of those who own second dwellings that are for their personal use do not even reside in this State. Four out of every ten houses in certain parts of my constituency are not the principal private residences of anybody. I have always argued that this is one of the flaws in our tax system. I believe that people who can afford that kind of luxury can afford to pay an extra tax. When we debated the non-principal private residence tax, my view was that the extra rate should not be imposed on those who rent their second houses to people for whom it is their principal private residence. At least people in such cases pass on their houses, in exchange for rent, for others to use as their homes. The reason I believe an extra tax - a surcharge tax or whatever one wants to call it - should be imposed on owners of holiday homes who are not resident in the State is that such people use our services but do not pay any taxes here, under the existing arrangements. If one bought a house in Spain, Portugal or any other country, of course one would have to pay tax on it.

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