Tax Code Dail Éireann — 2021-12-16 ============================================================ Mairéad Farrell (SF), Galway West In a note to the Joint Committee on Housing, Local Government and Heritage in September, the Department of Finance cited analysis on vacant dwellings by GeoDirectory. In its quarter 2 report for 2021, GeoDirectory found that more than 92,000 homes, or 4.5% of the housing stock, lay vacant in June this year. Recent research suggests we have the tenth highest vacancy rate in the world. It is a national scandal. Why has the Government not introduced a vacant property tax in each of the past five years? Will the Minister commit to doing so as soon as possible? I know he has said he will give us further details in the future but we need this as soon as possible. I also draw the Minister's attention to recent stories in the Business Post , which found the Minister and the Department massaged the facts regarding rates of vacancy to undermine the proposition of a vacant homes tax. Most recently, it was reported that briefing notes provided to the Minister for Finance cherry-picked data relating to vacancy rates, omitting documented evidence of high residential vacancy rates. That is completely unacceptable. Does the Minister agree? Will he commit to expediting the introduction of a vacant homes tax as soon as possible? --- 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/dail/2021-12-16/debate/main Retrieved: 2026-08-14T04:49:59+00:00 Sitting date: 2021-12-16