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

I thank the Deputy for his contribution. As he will know, I increased the vacant homes tax rate in the last budget. Just to give him the numbers, the Revenue has confirmed that as of 2 April this year, over 6,000 properties have been declared as vacant with exemptions being declared in respect of approximately 2,500 of these properties. Approximately 3,500 properties have a liability to the vacant homes tax, amounting to approximately €2 million.

Yes, there are exemptions. I am not sure which of those exemptions the Deputy would remove. Would he remove the exemption where the owner has died, where a grant of representation has been issued, where the property is actively marketed for sale or for rent, where it is the subject of a court order, where it has undergone structural works, or where it is unoccupied due to the illness of an owner?

The census provides us with some data, but it is not the only source of data in respect of this issue. The Revenue Commissioners also have access to the local property tax returns, which are a rich source of information for them when it comes to the property portfolio around the country.

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