David Stanton (Cork East, Fine Gael)

Does the Minister agree that because the tax is self-assessed, many people might not know about it? What imperatives are on people to report they have a vacant property that might be liable for this tax? If people just sit there and do not do anything and even want to sell their properties later, because it is not on any register there will not be any clawback at that time as there would be with other taxes. Does the Minister agree that a lot of tightening up needs to be done to make this tax the incentive it should be for people to bring properties back into use?

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