Gerald Nash (Louth, Labour)
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526. To ask the Minister for Housing, Planning, and Local Government whether a policy change will be considered to provide the Revenue Commissioners with the power to collect levies under the provisions of the Derelict Sites Act 1990 from individuals or businesses with properties on local authority derelict sites registers; and if he will make a statement on the matter. [33981/25]

Eoghan Kenny (Cork North-Central, Labour)
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531. To ask the Minister for Housing, Planning, and Local Government whether his Department has investigated the possibility of putting the Revenue Commissioners in charge of the collection of derelict and vacant site levies, given the poor rate of collection by local authorities; and if he will make a statement on the matter. [34121/25]

James Browne (Wexford, Fianna Fail)
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I propose to take Questions Nos. 526 and 531 together.

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. Each local authority maintains a Derelict Sites Register under section 8 of the Act for sites which they consider are derelict under the Act. Sites entered on the Derelict Sites Register are subject to an annual derelict sites levy of 7% of market value which will continue to apply until the site is rendered non-derelict.

My Department initiated a review of the Derelict Sites Act in November 2021 and invited local authorities to make initial submissions on potential improvements to the legislative provisions and the way they are applied. A focused working group of nominated staff members from a number of local authorities was subsequently established and the group met on three occasions during 2022. Discussions on the review have been ongoing and it is intended, in the context of related policies, legislative amendments and funding schemes that have been developed since the review commenced, in addition to the increasing challenge associated with dereliction, to now further consider the potential to improve the legislation, the operation of the legislation and related supporting mechanisms.

The Vacant Site Levy has been replaced by the Residential Zoned Land Tax (RZLT), introduced by amendments to the Taxes Consolidation Act 1997 (as amended). This tax came 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. Legislation to repeal the Vacant Site Levy will be forthcoming. Vacant Site Levies which have been issued by local authorities remain a change on the land and their collection is a matter for the local authority.

My Department will continue to engage proactively with local authorities to ensure that all derelict and vacant site levies due are paid and that the measures can achieve their full potential, in tandem with the review of the Derelict Sites Act to identify opportunities to improve the operation of the legislation.