Vacant Properties
Dail Éireann — 2026-09-29
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Simon Harris (FG), Wicklow

Revenue does a very good job of collecting taxation in this country. That is why there are often calls in this House for derelict properties to be handed over to Revenue, because Revenue has teeth. As the Deputy knows, Revenue has powers under the Taxes Consolidation Act 1997 to address compliance or non-compliance with legislation. It has the power to require a chargeable person to file a vacant homes tax return. It has powers to make inquiries, raise and amend assessments and request a chargeable person to provide certain records. If anyone has evidence of people not complying with taxation law, I am sure Revenue would be very interested in that, particularly as it also has the power to issue a notice to a chargeable person requiring them to provide records to demonstrate that their property was in use as a dwelling for 30 days or more in a chargeable period. Where such records are not provided or where the records provided are insufficient, Revenue may deem the property to be vacant for the purposes of the vacant homes tax.
It is entirely possible that when this House legislates on vacancy and links it with the local property tax structure, behaviour does change and that, therefore, the number of properties that become eligible for tax, when it is a behavioural change tax, actually falls. We keep these issues under review, but Revenue does have significant enforcement powers.

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