Aindrias Moynihan (Cork North-West, Fianna Fail)
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1539. To ask the Minister for Housing, Planning, and Local Government the value of unpaid vacant site levies for Cork county for the years 2021, 2022, 2023 and 2024, in tabular form; and if he will make a statement on the matter. [42252/25]

James Browne (Wexford, Fianna Fail)
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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 for Cork County was collated in mid - 2024. The information is provided in the following table. As the levy is applied 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 Cork County Council 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 first announced. The RZLT is coming into effect for the first time in 2025 and is being administered and collected by the Revenue Commissioners, further to the publication of maps identifying lands in scope by the 31 local authorities.