39. Deputy Barry Ward asked the Tánaiste and Minister for Finance the number of properties currently liable for the vacant homes tax, broken down by local authority area; the revenue generated to date; and if he will make a statement on the matter. [48264/26]

51. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the total revenue raised through the vacant homes tax in each respective year from 2023 to 2025 inclusive and to date in 2026; the number of residential properties to which the tax applied during this period; and if he will make a statement on the matter. [48270/26]

I propose to take Questions Nos. 39 and 51 together.

I 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.

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: 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.

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.

Revenue have advised that it was not possible to provide the number of properties liable for VHT for the November 2024 to October 2025 chargeable period, broken down by Local Authority, within the time provided. This data will be provided to Deputy Ward directly by Revenue as soon as possible.