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

I agree that an important starting point would be to define what constitutes a vacant home. One element will involve defining for how long a property has been vacant. We can begin to tease that out. If we set a definition that a home has to be vacant for more than a year, for example, we then get into questions regarding who determines that. Is it a local authority? Is it the Revenue Commissioners? Will there be self-certification?

If we fix on one year, what about a property which has been vacant for eleven and a half months compared with one which has been vacant for twelve and a half months? While many are calling for the prompt introduction of this tax, if these issues are not resolved, they will condemn me for not doing it properly. These are the issues which need to be better understood.

On the direct question put to me, I wish to inform Deputy Doherty that I will try to complete the report quickly enough to allow for its proper discussion. I will ensure this is not a report that we publish on budget day, because that is a criticism he has made of other documents. I will ensure it is available in advance, if possible, in order that it can feed into the political considerations of parties or Independent Members and debates in committees. I do not want this to be a report that we publish on budget day because those who support the tax will have questions that they need to answer which will be highlighted by the report.

Would I support a landlord tax? It would merely accelerate some of the difficulties we have regarding the provision of private sector rental accommodation. The Deputy is well aware of the challenges in that sector.

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