Steven Matthews (Wicklow, Green Party)
Link to this: Individually | In context | Oireachtas source

127. To ask the Minister for Finance if his Department maintains an updated list of the number of vacant units deemed ineligible for the vacant homes tax as they are uninhabitable; and if he will make a statement on the matter. [43981/23]

Steven Matthews (Wicklow, Green Party)
Link to this: Individually | In context | Oireachtas source

129. To ask the Minister for Finance if his Department maintains an updated list of the number of structures deemed ineligible for local property tax as they are uninhabitable; and if he will make a statement on the matter. [43995/23]

Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

I propose to take Questions Nos. 127 and 129 together.

As the Deputy is aware, Vacant Homes Tax (VHT) is a new measure announced in Budget 2023 which aims to increase the supply of homes for rent or purchase to meet demand. As is the case for the Local Property Tax (LPT), VHT will not apply to derelict or uninhabitable properties. The definition of residential property for VHT is the same as the definition for LPT which is set out in Section 2A of the Finance (Local Property Tax) Act 2012 (as amended) and essentially means any building which is in use as, or is suitable for use as, a dwelling.

Therefore, LPT and VHT only apply to habitable residential properties. Property owners are required to self-assess their property’s liability to LPT and (if applicable) VHT. Where a property is uninhabitable to such an extent that it is not suitable for occupation it is outside the scope of both taxes and is not taxable. In such circumstances, there is no requirement on the property owner to file an LPT or VHT return.