Maybe this architectural heritage is of little concern to Irish people,its philistine political leaders as well as the media going by the absence of media criticism on how the tax would affect the conservation of Ireland's finest houses. In the UK,there is an upper limit over a million pounds on the application of rates (interesting article REVEALED: Secret new mansion tax plan to hammer £1m homeowners | Mail Online) but in Ireland rates will apply on full market value,which could be five million plus for some. The UK limit recognises that many people on moderate incomes would have great difficulty paying rates on full market value of expensive houses they inherited and that the houses would fall into disrepair.
In Ireland,in the case of houses where home owners can't afford to pay,the rates in arrears will be accumulated at high interest rates,with the debts settled on the sale of the houses or passed on to the heirs of the estate.If the heirs can't afford to pay,presumably their houses would have to be sold off. In such circumstances,houses will fall into disrepair as people save money on repairs and refurbishments to pay rates.
Rates can incentivise ugliness too.In Rome in the 1980s,I was surprised at the shabby exteriors of houses in even the best neighbourhoods. I read later that many of those shabby exteriors were designed to conceal luxurious interiors from assessors of property taxes. Let's hope Dublin 4 doesn't start to take on a shabby look as rates keep rising steeply in coming years.
Another possibility is a repeat of the Dromore Castle,Limerick situation. This fine castle was bought by a Limerick building materials supplier in the 1950s who proceeded to strip out its roof and its fine wooden flooring for resale,eliminating rates http://irelandinruins.blogspot.ie/20...-limerick.html.