There were 2,377 homes liable for the vacant homes tax last year, according to the Revenue Commissioners.
While this is a drop of 43.5% from the 2023 figure of 4,206, Revenue estimates that these property owners are liable for €1.6 million in payments.
The Vacant Homes Tax is five times the rate of the Local Property Tax and is charged on homes which are occupied for less than 30 days over a 12-month period.
Revenue also indicated that there were 26,560 homes newly liable for the Local Property Tax this year, which are liable to pay €7m.
Separately, the Revenue figures show there were 256 tax avoidance cases settled last year which yielded €46m.
Revenue is currently challenging 228 tax avoidance cases related to 33 transactions with 261 appeals.
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