188. Deputy Ged Nash asked the Tánaiste and Minister for Finance the amount that was raised by the vacant homes tax in 2025 and to date in 2026; to provide a breakdown of the yield by local authority, in tabular form; and to confirm if the revenue raised is returned to the respective local authority. [67141/26]

I am advised by Revenue that the table below presents net collections for Vacant Homes Tax (“VHT”) for the calendar year for 2025 and the net collections for 2026 up to August.

The yield by local authority area is presented in the table below. These data relate to the 3rd chargeable period, November 2024 to October 2025, the latest available period for which the statistics are available. The yield will differ from the amounts collected due to factors including timing and payment methods.

Due to its obligation to maintain taxpayer confidentiality, as provided for in Section 851A of the Taxes Consolidation Act 1997, Revenue only provide data in relation to groupings of 10 or more taxpayers. For this reason, the VHT liabilities in respect of Carlow and Kilkenny County Councils have been amalgamated in this response.

I am further advised by Revenue that VHT is a tax which accrues to the Exchequer and therefore the amounts raised are not returned to local authorities.