Séamus McGrath (Cork South-Central, Fianna Fail)
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323. To ask the Minister for Finance the amount collected in 2023 and 2024 from the vacant homes tax. [37187/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The first chargeable period for the Vacant Homes Tax commenced on 1 November 2022 and ended on 31 October 2023. Returns were due on 7 November 2023, while payment in respect of the first chargeable period fell due on 1 January 2024. In respect of the second chargeable period, which ended on 31 October 2024, returns were due on 7 November 2024 and payment fell due on 1 January 2025.

I am advised by Revenue that the below table outlines the Exchequer receipts collected in 2023 and 2024 from the Vacant Homes Tax.

It should be noted that these are recorded in the total Exchequer receipts on page 96 of Revenue’s Annual Report under the heading Other Property Related Tax: www.revenue.ie/en/corporate/press-office/annual-report/2024/ar-2024.pdf