Thomas Gould (Cork North-Central, Sinn Fein)
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35. To ask the Minister for Housing, Planning, and Local Government if outstanding derelict site levies will be collected by Revenue; and if additional funding will be provided to local authorities for the register. [65562/25]

John Cummins (Waterford, Fine Gael)
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The introduction of a Derelict Property Tax was announced in Budget 2026 and it is intended to introduce legislation providing for the tax in the Finance Act in 2026. This tax will, when it comes into effect, replace the Derelict Sites Levy and will be collected by the Revenue Commissioners. Action 4.1 of Delivering Homes, Building Communities addresses the new tax measure.

However local authorities will continue to have a role in the process, as updating and maintaining their Derelict Sites Registers will continue to remain the responsibility of the local authorities. Derelict Sites levies that remain outstanding when the new tax is introduced will remain as charges on the properties concerned and remain the responsibility of each local authority to collect.

My Department is currently working on a number of measures to increase staffing levels in the local government planning sector. In this regard, my Department is collaborating with the Local Government Management Agency on the delivery of a programme of supports to planning authorities. These supports include the provision of staffing resources and expertise to enable planning authorities to perform their functions efficiently and effectively.

Resources to ensure a focus on tackling dereliction within local authorities have also been provided through the funding of dedicated Vacant Homes Officers and Town Regeneration Officers who are working in the relevant dereliction and regeneration teams to ensure a planned and proactive approach is taken. My Department has also made funding for staff resources available to local authorities as part of Call 3 of the Urban Regeneration and Development Fund, to support their work tackling vacancy and dereliction, while a total of €150 million has been provided as revolving fund for local authorities to acquire long term derelict properties where necessary.

It should be noted that under section 159 of the Local Government Act 2001, each Chief Executive is responsible for the staffing and organisational arrangements necessary for carrying out the functions of the local authority for which he/she is responsible. It is a matter for each local authority to determine its own spending priorities, including taking account of payroll costs in the context of the annual budgetary process, having regard to both locally identified needs and available resources.