Clare Daly (Dublin Fingal, Independent)
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193. To ask the Minister for Finance further to Parliamentary Questions Nos. 210 and 226 of 16 September 2016, the number of persons who own properties, respectively, in ranges (details supplied); and the number of multiple property owners in each of the ranges for each of the years 2013 to 2015, inclusive. [26961/16]

Clare Daly (Dublin Fingal, Independent)
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194. To ask the Minister for Finance further to Parliamentary Question Nos. 210 and 226 of 16 September 2016, the number of the 50 persons who own 201 or more properties which are natural persons; the number which are companies or investment vehicles; and the number of those companies which fit the definition of vulture fund. [26962/16]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 193 and 194 together.

In relation to Question 26961/16, I am advised by Revenue that a breakdown in the ranges requested by Deputy cannot be provided due to confidentiality considerations.  The available information in respect of certain ranges of property numbers is as shown in the table below.  The Deputy may wish to note that the estimated number of liable persons owning more than 200 properties is between 40 and 50 in each of the years shown. These figures are provisional and subject to change.

In relation to Question 26962/16, I am further advised by the Revenue Commissioners that the vast majority of liable persons with properties in excess of 201 are legal entities such as companies.  However, Revenue have no basis on which to differentiate those which might be described as "Vulture Funds" as this is not a recognised classification on tax records.