Vacant Properties
Dail Éireann — 2026-09-29
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Pearse Doherty (SF), Donegal

The Minister has announced the derelict properties tax numerous times, but derelict properties are derelict properties and are harder to get into use in the system than vacant homes. Of course we need the tax on them - that should absolutely happen - but it is not a case of looking at something else and forgetting about the fact that this tax here, which has been introduced for the last four years, is not working. I still have not heard anything from the Minister that suggests there is going to be any change. He has brought in a tax that allows people to self-declare that a house is not vacant. Is there any follow up in relation to this?
Is there a compliance issue? Has the Tánaiste sat down with Revenue? Is he concerned that fewer than 10% of those who got these letters are paying the tax? Is he concerned that a tiny fraction of the owners of properties that the CSO identifies as vacant are in compliance when it comes to the tax?
We are in the middle of a housing crisis. The accepted view is that a large number of homes are vacant. The idea behind this behavioural tax is that you would tax people in order to get these properties into use. Have 10,000 or 20,000 houses gone into the private rental sector as single tenancies? No, they have not. It has gone in the other direction. All the evidence points towards there not being a massive change in behaviour. On foot of that, one can only be led to believe that this tax is not working and is not being complied with.

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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