Seanad debates

Tuesday, 12 December 2023

Finance (No. 2) Bill 2023: Report and Final Stages

 

11:00 am

Photo of Frances BlackFrances Black (Independent) | Oireachtas source

I move recommendation No. 5:

In page 302, between lines 32 and 33, to insert the following: “Report on increase in rate of vacant homes tax

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 changes to the Vacant Homes Tax, including options to increase the rate of tax to ten times the basic rate of Local Property Tax and the potential for the inclusion of derelict properties within the criteria for taxable properties.”.

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