Brian Stanley (Laois, Independent)
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453. To ask the Minister for Housing, Planning, and Local Government how much has been collected by each of the 31 local authorities on levies on unused zoned land, in tabular form; and if he will make a statement on the matter. [13663/25]

Brian Stanley (Laois, Independent)
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454. To ask the Minister for Housing, Planning, and Local Government how much has been collected by each of the 31 local authorities on vacant site levies, in tabular form; and if he will make a statement on the matter. [13664/25]

James Browne (Wexford, Fianna Fail)
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I propose to take Questions Nos. 453 and 454 together.

Under the Vacant Site Levy provisions contained 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. The most recent progress report on the implementation and collection of the Vacant Site Levy by each local authority was collated in mid - 2024. This information is provided in the table at the link below. As the levy is issued in arrears, i.e. on 1 January for the previous year, the data relates to the period from 2018 to 2023. It should be noted that under section 19 of the Act, unpaid levies due remain a charge on the land in question until they are paid. My Department will continue to engage with local authorities to ensure that all vacant site levies due are paid.

The Vacant Site Levy is being replaced by the Residential Zoned Land Tax (RZLT), introduced by amendments to the Taxes Consolidation Act 1997 (as amended) made in successive Finance Acts since 2021 when the measure was announced. This tax is coming into effect for the first time in 2025 and is being administered and collected by the Revenue Commissioners, further to mapping of lands in scope undertaken by the local authorities.

While the 2025 RZLT liability date fell on 1 February last, landowners have until 23 May 2025, being the due date for filing RZLT returns for 2025, to pay the liability with the exception of where the landowner sells the relevant site between 1 February and 23 May 2025, as where a relevant site is sold, any outstanding RZLT liability must be paid prior to sale. Information on the collection and payment of the tax is a matter for the Department of Finance.

Brian Stanley (Laois, Independent)
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455. To ask the Minister for Housing, Planning, and Local Government how much has been collected by each of the 31 local authorities on derelict site levies, in tabular form; and if he will make a statement on the matter. [13665/25]

James Browne (Wexford, Fianna Fail)
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Under the Derelict Sites Act 1990, local authorities are required to maintain a derelict sites register, of any land which, in the opinion of the local authority, is a derelict site. Section 8(5) of the Act, provides that "The register shall be kept at the offices of the local authority and shall be available for inspection at the offices of the local authority during office hours." There is no legislative requirement for local authorities to publish their Derelict Sites Registers on their website.

A property can be placed on the derelict site register where it is deemed by a local authority to satisfy the criteria of a derelict site under the terms of section 3 of the Act i.e. (i) it is in a dangerous or ruinous condition; (ii) it is in a neglected or unsightly condition; or (iii) there is a presence of litter, waste or debris on the site.

Local Authorities are required to submit an annual return to my Department providing information on the operation of the Derelict Sites Act 1990 in their functional areas. The derelict sites returns are collected in Quarter 2 of the following year. The table below shows the Derelict Site Levies collected from 2019 to 2023.

It is also worth noting that placing sites on the derelict sites register, and collecting levies in respect of those sites, is not the sole mechanism that local authorities apply in relation to bringing sites back into use. They often engage collaboratively with property owners with a view to necessary works being undertaken to bring sites back into use while also occasionally using their powers under the Act to compulsorily acquire derelict sites.

In relation to derelict homes in particular, my Department is funding full-time Vacant Homes Officers in Local Authorities to support the bringing back of previously occupied homes into residential use. The Vacant Home Refurbishment Grant (VHRG) also provides grants of up to €70,000 to eligible properties that are derelict in order to undertake required refurbishment works and make them suitable for residential use.