James Geoghegan (Dublin Bay South, Fine Gael)
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50. To ask the Minister for Finance if he will outline any taxation measures he is considering to tackle dereliction in Dublin; and if he will make a statement on the matter. [28159/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy will be aware that it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.

The Government is acutely aware of the difficulties in the housing market and the challenges this presents for many people and families at the moment. The need to ensure all viable housing stock is being used is a priority for the Government. In Housing for All, the Government set out a suite of incentives to address vacancy, dereliction and efficient use of existing homes.

One such measure, the Vacant Homes Tax (VHT), was legislated for in Finance Act 2022. The main objective of this tax is to increase the supply of homes for rent or purchase by encouraging the owners of vacant, habitable, residential properties to bring those properties back into use. A residential property will be within the scope of the VHT if it has been occupied as a dwelling for less than 30 days in a chargeable period. Each chargeable period commences on 1 November and ends on 31 October of the following year.

The Vacant Homes Action Plan – Progress Report 2025, published by the Minister for Housing, Local Government and Heritage in March, sets out the significant progress achieved across government under the objectives contained in Pathway 4 of Housing for All in 2024 and the further steps that will be taken in 2025 to bring more vacant and derelict properties into use as homes. Alongside the VHT, initiatives such as the Vacant Property Refurbishment Grant, the Urban Regeneration and Development Fund, the CPO Activation Programme, and the Local Authority Purchase and Renovation Loan, in addition to the appointment of Vacant Homes Officers in each local authority, are yielding results. Across the country, cities and towns are being revitalised and vacancy levels are declining as empty properties are brought back into use as homes.

With regards to dereliction, I understand that the Department of Housing, Local Government and Heritage continues to liaise with local authorities on the implementation of the Derelict Sites Act 1990 with a view to improving its effectiveness. The Derelict Sites Act 1990 imposes a general duty on every owner and occupier of land to take all reasonable steps to ensure that the land does not become, or continue to be, a derelict site. The Act also imposes a duty on local authorities to take all reasonable steps, including the exercise of appropriate statutory powers, to ensure that any land within their functional area does not become, or continue to be, a derelict site.

As the Deputy will appreciate, proposals for any potential tax measures must be assessed carefully and need to be targeted and clear in their policy intent. That said, my Department continues to monitor all aspects of the property market, including vacant and derelict properties, and I will continue to work with my colleagues in Government to ensure that any further interventions in the housing market are appropriately calibrated, represent the best use of scarce public resources and assist with boosting the supply of much-needed housing in the State.