Of the country’s 1,770 unfinished ghost estates, 421 will be exempt from the new tax.
This is compared to 1,322 such estates that were exempt from the Household Charge.
The locations and boundaries of developments to which the exemption applies will be available on the websites of the Revenue Commissioners and relevant local authorities, as well as MyHome.ie.
The tax is due to come into effect from the second half of the year.
The deadline for paper returns is 7 May, while online returns can be made until 28 May.
Advertisement
Almost 179,000 letters have been issued by the Revenue Commissioners in relation to the tax.