A Donegal Councillor says a consideration need to be put into any plans for introducing a vacant homes tax.
Cllr Barry Sweeney has issued the warning after The housing minister says he's sees 'a lot of merit' in a vacant homes tax.
Data on the number of empty houses across the country was collected last year and is being analysed at the moment.
The housing crisis is of particular concern in Donegal with Mica adding to an already significant demand for available housing.
The Fine Gael Councillor says the owners of many vacant homes cannot afford to renovate them at present due to the increased cost of living.
Cllr Sweeney says they should be provided with a financial payment to help bring such properties back to a living standard.
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