Paschal Donohoe (Dublin Central, Fine Gael)

I thank the Cathaoirleach. I will answer the Deputy's different questions. From a timing point of view, this is really dependent on the local authorities. The Deputy makes a very interesting point regarding the parameters relating to the business investment district already being in place. That certainly would appear to me to be a sensible position to start from or even, more ideally, to conclude with. If I have learned anything about the application of measures like this - and I have a lot of experience in this now and with the residential zoned land tax - it is that once we get into the territory of asking local authorities to conduct mapping exercises it takes longer than one expects and it generates all kinds of issues which it did not consider, particularly when the maps begin to expand. This relates to the other question, which I will come to, regarding the period involved in the application of the derelict sites tax, which I will deal with.

There are five local authorities that are going to be able to benefit from the expansion of this scheme, two of which are within the Deputy's constituency. I certainly hope that the local authorities will be pragmatic and will try and get this work done reasonably quickly. We, in turn, should try to turn it around at our end as quickly as possible. On a timeframe in relation to this, it depends on how much change happens with regard to the map. It is certainly our intention that we would get all of this up and running in a year. We will do it quicker if we can but we are dependent on the maps that come in from local authorities.

On the scheme, I will just generally make the point that the changes we have made here have real potential to make an impact on the issue of dereliction. I am very hopeful that if we work with local authorities, we will see properties that are currently vacant and derelict, particularly those that are above commercial properties that are empty, being incentivised for use by this scheme. While every word and detail we bring forward about schemes like this is pored over by people who might benefit or those who might advise them, I draw the committee's attention to the great efforts we have made to ensure that the part of this initiative that refers to living over the shop or changing commercial into residential use has an impact. The fact that a building age rule does not apply to this part of the scheme should mean that it will have a big impact in areas that are included within the maps. I really hope this will have an impact on the issue of dereliction, which we all know is having such an effect on the standard of living, on access to homes, and a big effect on the feel that towns and cities have, which we all want to see improve.

On the length of time for the implementation of the derelict property tax, we really want to get this up and running as soon as we can. With all the learnings we have had, I expect it will be 2027 before we get to a point where we have preliminary registers in place. Having considered this matter a lot in the past number of months, the main reason is that there is such an uneven application of the current derelict property registers by local authorities. There are many local authorities that will have a lot of work to do. A target of 2027 for a preliminary register is still going to be demanding. This is such a big issue and we have tried everything else so it is an appropriate deadline. As soon as those preliminary registers in are in place, we will move as quickly as possible to implement the tax.

There is only one point on which I would respectfully differ from the Deputy. This is an issue we will have to consider. There is no doubt that there are groups of derelict properties that people allow to become derelict and they can afford to do so. For those people, there is a really clear message that the Revenue Commissioners will be collecting this tax. There will be a register in relation to those properties that will be in effect for 2027. It will be in the best interests of everybody that they avoid being on this register in the first place and that they get these properties into a good condition in order that people can live in them. There are a number of properties that are derelict for reasons other than choice. I have no doubt that when we go to implement this tax, we will experience properties that are derelict where it is not clear who owns them. There will be complex stories behind those individual properties. Personal difficulties may well come to light as well. That will all be there, but we still have to try something different because what we are doing is not working in the way it should.