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

I outlined earlier some of the numbers within that 166,000 that are not within scope of the vacant homes tax and the reasons. It is a policy decision for any Government whether, where someone has just deceased or where a property is up for sale or on a short-term let but on census night was vacant, that should be in scope. These are all policy decisions.

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