Finance Bill 2022: Committee Stage Seanad Éireann — 2022-12-07 ============================================================ Sean Fleming (FF), Laois-Offaly Correct. Owners of vacant properties will be required to self-assess liability to the tax and file a return on 7 November 2023. Payment in respect of this chargeable period will fall due on 1 January 2024. --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2022-12-07/debate/main Retrieved: 2026-08-14T04:51:23+00:00 Sitting date: 2022-12-07