Finance Bill 2023: Committee Stage
Seanad Éireann — 2023-05-04
============================================================

Paul Gavan (SF), Labour Panel

I move recommendation No. 6:
In page 8, between lines 5 and 6, to insert the following:
“ Report on variable rate of Vacant Homes Tax linked to property price inflation
7. The Minister shall, within three months of the passing of this Act, lay before both Houses of the Oireachtas a report on options for applying a variable rate of Vacant Homes Tax, which varies annually and is linked to annual residential property price inflation data as recorded by the Residential Tenancies Board, with particular assessment of the revenue-raising potential of such a measure, and its potential deterrent effect to property hoarding.”.

---

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/2023-05-04/debate/main
Retrieved: 2026-08-14T04:51:51+00:00
Sitting date: 2023-05-04