Martin Browne (Tipperary, Sinn Fein)
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17. To ask the Minister for Finance if he is committed to introducing a vacant property tax following the collection of data on vacancy levels under objective 19.12 of Housing for All; and if he will make a statement on the matter. [21438/22]

Steven Matthews (Wicklow, Green Party)
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19. To ask the Minister for Finance his views on the effectiveness on implementing a vacant homes tax, collectable by the Revenue Commissioners with the purpose of bringing additional properties into the housing market; and if he will make a statement on the matter. [21260/22]

Mairead Farrell (Galway West, Sinn Fein)
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20. To ask the Minister for Finance if he is committed to introducing a vacant property tax following the collection of data on vacancy levels under objective 19.12 of Housing for All; and if he will make a statement on the matter. [21487/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 17, 19 and 20 together.

The Government’s strategy ‘Housing For All’ includes an action for my Department to collect data on vacancy with a view to introducing a Vacant Property Tax. The timeframe for delivery on this commitment is the second quarter of 2022. The Finance (Local Property Tax) (Amendment) Act 2021 enabled Revenue to collect certain information in relation to the occupancy status of residential properties including , where unoccupied, the duration and reason for this, in the Local Property Tax (LPT) return forms submitted by residential property owners in respect of the new LPT valuation period 2022-2025. This information, together with information from other available sources, will be used to assess the merits and impact of introducing a Vacant Property Tax.

In considering the case for such a tax it is important to have a sound understanding of the quantity, locations and characteristics of long-term vacant properties. It is also essential to identify the reasons for vacancy, and whether this is long or short-term in nature. There may be genuine and acceptable reasons for vacancy such as refurbishment work, the temporary absence of the owner for medical reasons or pending the grant of probate for a deceased person’s estate.

Revenue have completed a preliminary analysis of the LPT returns received to date which has been shared with my Department. The results of the preliminary analysis suggest that levels of vacancy are low across all counties. The Minister for Finance will consider the issue in consultation with his colleagues before reverting to Government with proposals on the appropriate response.I understand Revenue intends to publish a profile of the occupancy data from the LPT returns in due course.

Addressing vacancy and dereliction, and maximising the use of the existing housing stock, is a priority objective of the Government, as evidenced in the Housing for AllStrategy where one of the four pathways in the plan is specifically dedicated to this area.