It is assumed the Deputy is referring to properties that were not liable to Local Property Tax (LPT) in years prior to 2022 as they are either new or were previously exempted.
I am advised by Revenue that, based on returns filed to date, the number of properties brought within the scope of local property tax charges for the first time in 2022 currently stands at 108,744. The associated liability to the tax is €37.3 million. This information is provisional and likely to be revised as additional returns are filed.