Finance (No. 2) Bill 2023: Report and Final Stages Seanad Éireann — 2023-12-12 ============================================================ Frances Black (IND), Industrial and Commercial Panel I move recommendation No. 5: 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 options to increase the rate of tax to ten times the basic rate of Local Property Tax and the potential for the inclusion of derelict properties within the criteria for taxable properties.”. --- 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/2023-12-12/debate/main Retrieved: 2026-08-14T04:52:31+00:00 Sitting date: 2023-12-12