Lynn Ruane (Independent) | Oireachtas source

I move recommendation No. 40:

In page 302, between lines 32 and 33, to insert the following: “Report on variable rate of Vacant Homes Tax linked to property price inflation

100.The Minister shall, within three months of the passing of this Act, lay before both Houses of the Oireachtas a report on options for applying a variable rate of Vacant Homes Tax, which varies annually and is linked to annual residential property price inflation data as recorded by the Residential Tenancies Board, with particular assessment of the revenue raising potential of such a measure, and its potential deterrent effect to property hoarding.”.