Thomas Gould (Cork North-Central, Sinn Fein)
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368. To ask the Minister for Finance whether current outstanding derelict site levies owed will be recouped by Revenue on launch of the new derelict sites tax. [62083/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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In Budget 2026, I announced the introduction of a new Derelict Property Tax (DPT). The aim of this tax will be to encourage the activation of derelict properties. This new tax will replace the Derelict Sites Levy and will be collected by the Revenue Commissioners.

Introducing this new tax will take time to ensure that Revenue and local authorities can put in place the necessary arrangements for the tax to operate as intended. For this reason, I intend to bring forward legislation providing for the DPT in 2026.

Revenue will not have a role in collecting any outstanding amount owed from the Derelict Sites Levy. Any levies that remain outstanding when the new tax is introduced will remain the responsibility of each local authority to collect.