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. My Department recently issued Circular Letter PL 05/2024 requesting the submission of returns on the operation of the Urban Regeneration and Housing Act 2015 in 2023. The returns received are currently being reviewed and it is expected that they will be finalised shortly. The information requested for 2020, 2021 and 2022 is attached in tabular form. 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 local authorities to ensure that all vacant site levies due are paid.
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