Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The Deputy is correct that if a property is uninhabitable, it is not subject to the tax. The property has to be habitable because I am levying the tax via an additional charge through the local property tax regime, which assumes it is habitable. For a property to be placed on the derelict sites register, having been deemed derelict, I understand the criteria are that it must be in a dangerous or ruinous condition, it must be in a neglected or unsightly condition, and there must be litter, waste or debris present on the site. If a property meets these criteria, it is regarded as derelict and therefore not subject to the tax.