Finance (No. 2) Bill 2023: Committee Stage
Seanad Éireann — 2023-12-05
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Lynn Ruane (IND), University of Dublin

I move recommendation No. 38:
In page 302, between lines 32 and 33, to insert the following:
“Report on increase in rate of Vacant Homes Tax
100. The Minister shall, within three months of the passing of this Act, lay before both Houses of the Oireachtas a report on options for changes to the Vacant Homes Tax, including— (a) options to increase the rate of tax to ten times the basic rate of Local Property Tax; (b) options to widen the scope of taxable properties to include derelict properties; (c) options to increase the 30 day minimum occupancy threshold to 90 days.”.

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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