Peter Cleere (Carlow-Kilkenny, Fianna Fail)
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151. To ask the Minister for Finance if his Department is looking into mechanisms, including tax relief, to further incentivise the purchase and renovation of vacant homes; and if he will make a statement on the matter. [39054/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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In relation to tax-based measures, a range of measures are in place to support or encourage the bringing of vacant residential properties back into use and to increase housing supply. These include the Living City Initiative, pre-letting expenses for vacant properties, the Vacant Homes Tax and the Residential Zoned Land Tax.

Additionally, the Department of Housing, Local Government and Heritage provides funding for the Vacant Property Refurbishment Grant which supports bringing vacant and derelict properties back into use. A grant of up to a maximum of €50,000 is available for the refurbishment of vacant properties for occupation as a principal private residence and for properties which will be made available for rent (or up to a maximum of €70,000 for derelict properties).

The Programme for Government commits to a new, all of government national housing plan to follow Housing for All, which is underpinned by a multi-annual funding commitment.

However, and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances. It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.