Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

In addition to the points made by Deputies Doherty and McGrath, I also cited a further example which is relevant to the argument for not excluding newly built houses. I referred to NAMA properties or properties that are currently empty, but which should be occupied.

We should do something about the ghastly situation whereby according to the CSO there are 320,000 empty properties throughout the country. If this incentive were to encourage people to purchase these and fit them out such that they were attractive for people to move into or buy, it would have a useful purpose. It would also provide employment to tradespeople and builders if we did this. I can imagine that houses that have been sitting empty for a few years will have wear and tear and will require work simply because of the time they have been vacant. There would also be work which would make them more attractive to a potential buyer. Obviously I am only speaking about cases in which these houses would be purchased as principal private residences. On these grounds we should not exclude completely new properties from the tax incentive.

See this speech in context