Ryan O'Meara (Tipperary North, Fianna Fail)
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312. To ask the Minister for Finance whether there are any exemptions from the vacant homes tax for a house with a thatched roof and thus uninsurable (details supplied); and if he will make a statement on the matter. [34169/25]

Ryan O'Meara (Tipperary North, Fianna Fail)
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313. To ask the Minister for Finance if there are any exemptions from the vacant homes tax for a house with a thatched roof and due to this feature, the property is uninsurable (details supplied); and if he will make a statement on the matter. [34170/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 312 and 313 together.

Vacant Homes Tax (VHT) was a measure announced in Budget 2023, which aims to increase the supply of homes for rent or purchase to meet demand. I am advised by Revenue that both Local Property Tax and Vacant Homes Tax apply to habitable residential properties that are in use as, or are suitable for use as, a dwelling.

VHT operates on a self-assessment basis and a residential property will be within the scope of VHT if it has been occupied as a dwelling for less than 30 days in a chargeable period. Each chargeable period commences on 1 November of a given year and ends on 31 October of the following year. The first chargeable period commenced on 1 November 2022.

A small number of exemptions are available to ensure that homeowners are not excessively penalised for normal temporary vacancy. However, properties with a thatched roof are not contained in the list of exemptions available. Neither is the insurability of a property a factor for exemption.

Revenue has provided detailed information regarding the VHT exemptions available on its website at: www.revenue.ie/en/property/vacant-homes-tax/exemptions/index.aspx.