David Stanton (Cork East, Fine Gael)
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57. To ask the Minister for Finance to outline the engagement that the Revenue Commissioners has with the Department of Housing, Local Government and Heritage, to identify vacant properties that may be liable for the vacant homes tax; and if he will make a statement on the matter. [45475/24]

Jack Chambers (Dublin West, Fianna Fail)
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Vacant Homes Tax (VHT) is administered by Revenue in accordance with Part 22B of the Taxes Consolidation Act 1997 (TCA 1997). A residential property will be within the scope of the tax if it has been occupied as a dwelling for less than 30 days in a chargeable period. Each chargeable period commences on 1 November and ends on 31 October of the following year.

VHT operates on a self-assessment basis, where the number of properties in scope and the amount of tax payable depends on the self-assessed returns submitted by property owners, the number of properties declared as liable, and the number of property owners entitled to claim available exemptions from the tax. The first chargeable period commenced on 1 November 2022 and ended on 31 October 2023. The first self-assessed returns were due on 7 November 2023 and the associated tax payable on or before 1 January 2024. The second chargeable period commenced on 1 November 2023 and ended on 31 October 2024, with self-assessed returns due on 7 November 2024 and the associated tax payable on or before 1 January 2025.

VHT does not apply to derelict or uninhabitable properties. Where a property is uninhabitable, to such an extent that it is not suitable for occupation, it is outside the scope of VHT. In such circumstances, the property owner is not required to file a VHT Return. To assist property owners in understanding their obligations in respect of VHT, Revenue has published comprehensive guidance on its website and as a Tax and Duty Manual. These can be found at the following links.

Website: www.revenue.ie/en/property/vacant-homes-tax/index.aspx.

Tax and Duty Manual Part 22B-01-0: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-22b/22b-01-01.pdf.

I am advised by Revenue that it has undertaken significant work using various sources to understand the number of properties that are likely to come within the scope of the tax. To date, Revenue has written to approximately 25,000 single property owners and 728 multi-property owners requesting the property owners to log onto the portal to confirm whether the properties are occupied or vacant and if applicable, to submit a return. Revenue may contact further property owners, following data analysis. Property owners are required to submit a return if they determine that VHT applies to their property, even if they do not receive correspondence from Revenue.

The relevant legislation allows Revenue to request information from certain person or institutions which include State bodies, utility companies and local authorities. For example, Revenue may ask a local authority for assistance in identifying vacant properties in that local authority’s functional area (i.e. properties that may be subject to the tax). To assist them in identifying properties, Revenue can provide the Local Authority with any information they might need to comply with Revenue’s request.

My Department maintains regular contact with the Department of Housing, Local Government and Heritage in respect of policy on vacancy and dereliction. Revenue further advise that they are engaging with the Building Stories project (formerly Vacancy Map Ireland project) which has been commissioned by the Heritage Council, a body under the aegis of the Department of Housing, Local Government and Heritage.