Finance Bill 2022: Report Stage (Resumed) and Final Stage
Seanad Éireann — 2022-12-13
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Alice-Mary Higgins (IND), National University of Ireland

I move recommendation No. 11:
In page 243, between lines 9 and 10, to insert the following:
“Report on the extension of period for which properties must be in use as a dwelling under Vacant Homes Tax
106. The Minister shall, within six months of the passing of this Act, lay before both Houses of the Oireachtas a report reviewing the definition of vacancy to include any property which is in use as a dwelling for less than 90 days per year.”.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2022-12-13/debate/main
Retrieved: 2026-08-14T04:51:25+00:00
Sitting date: 2022-12-13