Details have emerged of the new vacant homes tax.
It'll be charged at almost three times the rate of Local Property Tax, and will apply to almost 60 thousand empty residential properties across the country from November.
A briefing document from Revenue seen by the Irish Independent states the tax will be applied to any home empty since November of last year if it hasn't been used as a dwelling for more than 30 days by the end of next month.
Holiday homes and houses that are being refurbished will be exempt.
