It'll apply to all unoccupied homes that haven't been used as a dwelling for more than 30 days
The new vacant homes tax will be three times the level of the Local Property Tax, it'll apply to around 60 thousand empty properties across Ireland.
This vacant property tax is aimed at making more housing available, by encouraging those who own empty houses to put them up for sale or into the rental market.
A briefing document from Revenue, seen by the Irish Independent, states the rate will be three times higher than the LPT, meaning a house worth €300,000 would have a vacant homes tax rate of €945 a year.
It'll apply to all unoccupied homes that haven't been used as a dwelling for more than 30 days since the 1st of November last year, and October 31st of this year.
The new self assessed tax is due for payment in January 2024, however the paper says there will be exemptions including for properties which are being renovated and holiday homes

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