Recommendations Nos. 11 and 12 relate to the concern about the required threshold of only 30 days of annual occupancy in order for a property to be considered exempt from the proposed vacant property tax. This threshold is extremely low with regard to international norms. Dr. Gerard Turley, an economist at the University of Galway, noted that in other countries and cities throughout the world that have introduced vacant property taxes, the usual cut-off period is six months. In Ireland's case, it is one month, whic…