James Browne (Wexford, Fianna Fail)

I thank the Deputy for his question on derelict site levies. The introduction of a derelict property tax was announced in budget 2026 and it is intended to introduce legislation providing for the tax in the Finance Act in 2026. The tax will, when it comes into effect, replace the derelict site levy and be collected by the Revenue Commissioners. Action 4.1 of Delivering Homes, Building Communities 2025-2030 addresses the new tax measure.

Local authorities will, however, continue to have a role in the process, as updating and maintaining their derelict sites registers will continue to remain the responsibility of local authorities. Derelict site levies that remain outstanding when the new tax is introduced will remain as a charge on the properties concerned and remain the responsibility of each local authority to collect.

My Department is working on a number of measures to increase staffing levels in the local government planning sector. In this regard, my Department is collaborating with the Local Government Management Agency on the delivery of programme supports to planning authorities. These supports include the provision of staffing resources and expertise to enable planning authorities to perform their functions effectively and efficiently. Resources to ensure a focus on tackling dereliction within the local authorities have also been provided through the funding of dedicated vacant homes officers and town regeneration officers, who are working in relevant dereliction and regeneration teams to ensure a planned and a proactive approach is taken.

My Department has also made funding for staff resources available to local authorities as part of call 3 of the urban regeneration and development fund to support their work tackling vacancy and dereliction, while a total of €150 million has been provided as a revolving fund for local authorities to acquire long-term derelict properties where necessary. Since 2023, the compulsory purchase order, CPO, activation programme has also provided support to local authorities in identifying derelict properties and engaging with owners to bring those properties back into use. It includes the use of compulsory purchase powers under the Derelict Sites Act when engagement with property owners is unsuccessful, and is supported directly by my Department and the Housing Agency.

See this speech in context