Alice-Mary Higgins (Independent) | Oireachtas source

I move recommendation No. 11:

In page 243, between lines 9 and 10, to insert the following:

“Report on the extension of period for which properties must be in use as a dwelling under Vacant Homes Tax

106. The Minister shall, within six months of the passing of this Act, lay before both Houses of the Oireachtas a report reviewing the definition of vacancy to include any property which is in use as a dwelling for less than 90 days per year.”.