Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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300. To ask the Minister for Finance the estimated full-year cost of abolishing the local property tax and introducing a tax on non-principal private residences (NPPR) as follows: single NPPR– €1,000, ten or less NPPRs–€1,500 per property, and 11 or more NPPRs– €2,500 per property, excluding properties owned by local authorities and approved housing bodies; and if he will make a statement on the matter. [32669/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that as the NPPR is a historic charge, Revenue does not currently hold adequate information to prepare NPPR costings. As a result, the costing has been based on properties liable to Local Property Tax, excluding the first property for each liable person and excluding all other properties owned by Local Authorities and Approved Housing Bodies.

The table below outlines the estimated cost of introducing a tax on 2 or more properties as follows.