Under the vacant site levy provisions 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 data available in relation to the collection of the levy is based on returns submitted to my Department further to the issuing of Circular Letter PL 03/2022 on 25 March 2022 requesting the submission of a progress report on the implementation and collection of the levy by each local authority. This information is provided in the attached Table.
progress report tables
My Department recently issued Circular Letter PL 05/2024 to local authorities requesting the submission of a further progress report on the implementation and collection of the levy in respect of the year 2023. The returns received are currently being reviewed and it is expected that they will be finalised shortly.