Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

Priory Hall is an unfinished estate and in the exceptions for unfinished estates, there will be no charge on Priory Hall. Priory Hall was exempt from the flat-rate tax and it will be exempt from this tax. There will be no charge in that case.

Owners will have the liability to pay and the tenants of private sector landlords may bear some of the costs if landlords pass it on. On the other hand, they may not. This will be a market issue. They will be in the same position as tenants elsewhere.

This is not simply a family-home tax. All houses owned by an individual, including holiday homes and rented property, will be subject to the charge.

Deputy Grealish mentioned somebody with 30 houses who was not paying. That is why we are bringing in the Revenue. That person will pay this year and next year because the Revenue will collect it.

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