The government's plans to tackle the influence of investment funds on the property market have been criticised by the opposition for not going far enough.
From midnight tonight stamp duty of 10 per cent will apply to the purchase of 10 or more residential houses - but apartments are exempt.
While local authorities will be instructed by a circular not to allow bulk buying of houses and duplexes - with legislation to follow that will reserve up to 50 per cent of new developments for owner occupiers.
But this will only apply to future planning permissions.
Finance Minister Paschal Donohoe has defended the decision to allow investment funds to still buy up apartment blocks
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