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

If I look at the performance of the vacant site levy, 89 sites were valued at €132 million in 2018. They were liable at the 3% rate in 2019 in respect of their valuation for 2018. For 2019, those 89 sites grew to 181 sites and, in 2020, grew further to 215 sites. Demand letters were issued for 79 of those 215 sites and, as the Deputy has said, €21,000 in payments was received in respect of 2020.

It should be said this was never about revenue generation but was about the use of the land to see if a catalyst could be put in place for that land to be used more productively and efficiently. I am going to give consideration to the future of this tax, its role and whether there is a case for it to be strengthened.

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