Written answers

Tuesday, 18 November 2025

Department of Housing, Planning, and Local Government

Vacant Properties

Photo of Ken O'FlynnKen O'Flynn (Cork North-Central, Independent Ireland Party)
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648. To ask the Minister for Housing, Planning, and Local Government the projected number of homes expected to return to use as a result of the vacant homes tax; the number of properties currently subject to the tax; and how these projections informed Government housing targets to 2030. [63916/25]

Photo of James BrowneJames Browne (Wexford, Fianna Fail)
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The Programme for Government commits to building on the successes of Housing for All and ramping up supply to deliver over 300,000 homes between 2025 and 2030. This is now supported by the new National Housing plan Delivering Homes, Building Communities which includes further measures to stimulate development activity and increase the number of vacant and derelict properties being brought back into use.

Delivering Homes, Building Communities will deliver a minimum of 300,000 new homes, including record levels of new social homes, an ambitious nationwide Starter Homes Programme and the provision of additional delivery in the areas of Purpose Built Student Accommodation (PBSA) and vacant and derelict properties brought back into use, as set out in the Programme for Government

In setting the 300,000 target the Government has assessed various and critical factors, including emerging demand, unmet need, homeless households and the capacity of the sector to supply housing.

The Vacant Homes Tax, announced in Budget 2023 and legislated for in Finance Act 2022, comes under the remit of the Department of Finance. The Vacant Homes Tax is administered by the Revenue Commissioners and statistics in relation to the tax are published on Revenue’s website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2025/index.aspx.

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