Róisín Shortall (Dublin North West, Social Democrats) | Oireachtas source

92. To ask the Minister for Finance the reason that the vacant property tax announced in Budget 2023 was set at 0.3% tax on the value of the vacant home; the rationale for selecting this level and not implementing a higher tax which takes account for inflation in land value; and if he will make a statement on the matter. [56001/22]

See this speech in context