Séamus McGrath (Cork South-Central, Fianna Fail)
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596. To ask the Minister for Housing, Planning, and Local Government if he will consider transferring the derelict sites levy for collection by Revenue in the same way the residential zoned land tax is collected by Revenue; and if he will make a statement on the matter. [39015/25]

James Browne (Wexford, Fianna Fail)
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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.

The Residential Zoned Land Tax (RZLT) was 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 for the tax undertaken by the local authorities.

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 are 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.