Dáil Éireann Debate, Thursday - 18 June 2026
257. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the number of properties which have been liable for the vacant property tax in each taxable year since its introduction and to date in 2026; and the total amount raised in each tax year it has been operational and to date in 2026. [46776/26]
View answerI am advised by Revenue that the chargeable period for the Vacant Homes Tax (“VHT”) is November to October. I am further advised that the latest available chargeable period for which the requested statistics are available is November 2024 to October 2025. Data for 2026 is not yet available for statistical analysis.
The table below outlines, for each chargeable period, the number of properties liable for VHT. The data is taken from Revenue’s Property Tax Statistics reports which are available on the Revenue website at https://www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2026/index.aspx
VHT returns are open to amendment by the filer and as such the underlying numbers may fluctuate. The information provided in the table is provisional and may be revised.
|
Chargeable Period |
1 |
2 |
3 |
|
Dates |
November 2022 to October 2023 |
November 2023 to October 2024 |
November 2024 to October 2025 |
|
Properties liable for Vacant Homes Tax |
3,932 |
2,301 |
1,454 |
The table below presents net collections for the calendar year for VHT from 2023 to 2025 and presents the net collections for VHT to June 2026.
|
Year |
2023 |
2024 |
2025 |
Jan – June 2026 |
|
Net collections (€M) |
1.15 |
2.36 |
2.05 |
1.25 |
