Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

The tax for which I have specific policy responsibility is the vacant homes tax, which has only just come into being. It has yet to be paid by anyone. We are in the first chargeable period. Returns will be made and the charge will be levied. The Revenue Commissioners will provide information to me regarding the operation of that tax and I will come to a view as to whether we need to change the nature of that tax. I would make the point that it is for habitable properties only.

The issue of dereliction is related but it is a separate matter. That is why I very much welcome the focused working group the Minister, Deputy Darragh O'Brien, has set up. When we go around the country to towns and villages, we see too much dereliction. We are providing the carrot now in terms of the grants that are in place but there also has to be a stick that is fully and properly applied. The implementation of that Act and register and the penalty appears to be patchy, at best, around the country. I will work with the Minister in that regard.

See this speech in context