Seanad debates
Wednesday, 7 December 2022
Finance Bill 2022: Committee Stage
10:00 am
Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source
Correct. Owners of vacant properties will be required to self-assess liability to the tax and file a return on 7 November 2023. Payment in respect of this chargeable period will fall due on 1 January 2024.
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