The Programme for Government commits to building on the successes of Housing for All and ramping up supply to deliver over 300,000 homes between 2025 and 2030. This is now supported by the new National Housing plan Delivering Homes, Building Communities which includes further measures to stimulate development activity and increase the number of vacant and derelict properties being brought back into use.
Delivering Homes, Building Communities will deliver a minimum of 300,000 new homes, including record levels of new social homes, an ambitious nationwide Starter Homes Programme and the provision of additional delivery in the areas of Purpose Built Student Accommodation (PBSA) and vacant and derelict properties brought back into use, as set out in the Programme for Government
In setting the 300,000 target the Government has assessed various and critical factors, including emerging demand, unmet need, homeless households and the capacity of the sector to supply housing.
The Vacant Homes Tax, announced in Budget 2023 and legislated for in Finance Act 2022, comes under the remit of the Department of Finance. The Vacant Homes Tax is administered by the Revenue Commissioners and statistics in relation to the tax are published on Revenue’s website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2025/index.aspx.