Thomas Gould (Cork North Central, Sinn Fein)
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378. To ask the Minister for Housing, Planning, and Local Government the amount levied, paid, collected, owed, cumulatively owed, assessed value of sites, number of sites, the number of new sites and the number of sites removed from each local authority’s vacant sites register in 2023, in tabular form. [36340/24]

Alan Dillon (Mayo, Fine Gael)
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Under the vacant site levy provisions in the Urban Regeneration and Housing Act 2015 (the Act), planning authorities were empowered to apply a vacant site levy of 3% of the market valuation of relevant properties which were listed on local authority vacant site registers in 2018, which relevant owners were liable to pay in January 2019. The rate of the levy increased to 7% for sites listed on local authority vacant sites registers from 2019 onwards which site owners became liable to pay in January of the following year.

My Department issued Circular Letter PL 05/2024 to local authorities requesting the submission of a further progress report on the implementation and collection of the levy in respect of the year 2023. The returns received are under review and it is expected that they will be finalised shortly.