Thomas Gould
Ceist:479. Deputy Thomas Gould asked the Tánaiste and Minister for Finance the number of homes liable for the vacant homes tax, by county, in 2025. [12263/26]
Amharc ar fhreagraDáil Éireann Debate, Tuesday - 17 February 2026
479. Deputy Thomas Gould asked the Tánaiste and Minister for Finance the number of homes liable for the vacant homes tax, by county, in 2025. [12263/26]
Amharc ar fhreagraI am advised by Revenue that the number of properties liable for Vacant Homes Tax (VHT) in 2025, by county, is shown in the table below. The data are as of November 2025, the latest date for which a county breakdown is available. The properties below were liable for VHT in the second chargeable period from 1 November 2023 to 31 October 2024, when VHT was charged at five times the property’s base LPT rate (excluding any local adjustment factor).
|
County |
Property Count |
|
CAVAN |
87 |
|
CLARE |
45 |
|
CORK |
241 |
|
DONEGAL |
147 |
|
DUBLIN |
424 |
|
GALWAY |
144 |
|
KERRY |
201 |
|
KILDARE |
74 |
|
CARLOW/KILKENNY* |
51 |
|
LAOIS |
18 |
|
LEITRIM |
22 |
|
LIMERICK |
101 |
|
LONGFORD |
24 |
|
LOUTH |
47 |
|
MAYO |
135 |
|
MEATH |
46 |
|
MONAGHAN |
20 |
|
OFFALY |
35 |
|
ROSCOMMON |
52 |
|
SLIGO |
49 |
|
TIPPERARY |
91 |
|
WATERFORD |
66 |
|
WESTMEATH |
24 |
|
WEXFORD |
87 |
|
WICKLOW |
130 |
|
Total |
2,361 |
*These countries have been combined to protect taxpayer confidentiality.