Tax Code
Seanad Éireann — 2022-07-05
============================================================

Ossian Smyth (GP), Dún Laoghaire

I thank the Senator.
The report will be published as soon as possible. She has a point that there are still a significant number of vacant properties in Dublin and that the Department is doing the groundwork for introducing a vacant property tax.
With regard to dereliction, I am advised that the Department of Housing, Local Government and Heritage continues to liaise with local authorities on the implementation of the Derelict Sites Act 1990 with a view to improving its effectiveness. The Department initiated a review of the Act in November 2021 to identify potential improvements with local authorities and it will engage with local authorities on this matter during the year.
Regarding a tax on vacant residential property, the Minister for Finance is considering this issue in consultation with colleagues and will revert to Government with proposals on the appropriate response. The Minister for Finance will take the points that were raised by the Senator today on board when considering the matter.

---

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/2022-07-05/debate/main
Retrieved: 2026-09-21T01:01:02+00:00
Sitting date: 2022-07-05