Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

-----but it does exist. We are bringing in a vacant property tax as well, initially at that rate. However, I have an open mind on whether we increase that rate into the future. As the Deputy will know from the same report she quoted earlier, levels of dereliction and vacancy in Ireland are actually falling. The levels of vacancy in areas where housing need is greatest, such as Dublin and Cork and so on, are actually quite low.

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