Marie Sherlock (Labour) | Oireachtas source

It will be a self-assessed tax. Who is going to 'fess up and say their home is vacant for 30 days of the year? The rate of just 0.3% is a joke. The Department of Finance is setting itself up for failure. It is saying the vacant homes tax is not expected to yield significant revenue. If the Government is serious about a vacant homes tax, the rate needs to be significantly higher and it cannot be self-assessed. The local authorities need to be engaged.