Vacant Properties
Dail Éireann — 2026-09-29
============================================================

Simon Harris (FG), Wicklow

I thank Deputy Doherty and Deputy Gould, whom I know has a particular interest in this. The vacant homes tax was introduced in 2022. The tax is currently charged at seven times the base rate of local property tax. Following re-evaluation last year, in which all local property tax charges were increased by a small to moderate amount, vacant homes tax will scale accordingly. The tax operates on a self-assessment basis where the number of properties in scope and the amount of tax payable depends on the self-assessed returns submitted by property owners, the number of properties declared as liable and the number of property owners entitled to claim available exemptions from the tax. There was a decrease in the number of properties liable for the vacant homes tax between the first and second chargeable periods and a further decrease between the second and third chargeable periods. This is not unexpected, given the behavioural nature of the tax, its objective of bringing vacant residential properties into use and the level of demand, which we all know, for housing in the State.
Regarding the collection of vacant homes tax, I am advised by Revenue that, from January to August of this year, approximately €1.34 million was collected in vacant homes tax. As the Deputy is aware, I intend to introduce a new derelict property tax in this year's budget. Further details about the tax will be part of budget 2027, which I hope we can then legislate for in the Finance Bill. Creating and introducing the new tax this year is a key priority for my Department. It is hoped that this tax will paint a clear picture of the level of dereliction across our towns and cities. The data collected will help inform local and national decisions regarding long-term vacant and derelict properties. I will continue to work with colleagues to ensure that any further interventions are appropriately calibrated and represent the best use of resources.
The new measure will try to build on the progress we have made to date in relation to vacancy and dereliction. The derelict properties tax - a robust one using Revenue - is the way to go. We will be outlining details of that in the budget but looking to legislate across the House on this between now and the end of year.

---

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/2026-09-29/debate/main
Retrieved: 2026-10-05T01:00:59+00:00
Sitting date: 2026-09-29