Finance (No. 2) Bill 2023: Committee Stage
Seanad Éireann — 2023-12-05
============================================================

Paul Gavan (SF), Labour Panel

I move recommendation No. 26:
In page 148, between lines 11 and 12, to insert the following:
“Report on vacant homes tax
92. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the vacant homes tax, including an assessment of options to include derelict properties within its scope, and to increase the amount of vacant homes tax to be charged in respect of a residential property in proportion to the length of time during which that property remains vacant.”.
This recommendation calls for a report on the vacant homes including options to include derelict properties within its scope, increase the rate from year zero and increase the rate in proportion with the length of time it remains vacant to provide an adequate deterrent from vacancy and dereliction. I think we all agree we have a massive issue with vacant homes in the midst of the biggest housing crisis in the history of the State. I hope the Minister will support this recommendation.

---

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/2023-12-05/debate/main
Retrieved: 2026-08-14T04:52:29+00:00
Sitting date: 2023-12-05