Written Answers Nos. 157-170
157. Deputy Sean Fleming asked the Minister for Housing, Local Government and Heritage his plans to review the house price and income thresholds of the local authority home loan; and if he will make a statement on the matter. [4926/26]
View answerAs the Deputy is no doubt aware, the Programme for Government and our new Housing Plan - Delivering Homes: Building Communities - include a commitment to review the house price and income thresholds for the Local Authority Home Loan scheme. The Local Authority Home Loan scheme is a Government-backed mortgage for creditworthy applicants who cannot get sufficient funding from commercial lenders to purchase or build a home. It has been available nationwide from local authorities since 2022 for first-time buyers and fresh start applicants. The Deputy will note that it replaced the Rebuilding Ireland Home Loan, and it can be used for both the purchase of new and second-hand properties, or to self-build.
The purpose of the promised scheme review, which the Deputy asks about, is to ensure that this loan scheme remains an accessible route to home ownership in the current housing market, which means ensuring that the financial thresholds that apply to the price of the property and the income levels of applicants are set at the right level. The current thresholds have been in place since March 2023, and therefore given developments in the housing market since then, it is timely to carry out such a review. This scheme is an important part of the Government's overall approach to delivering new homes and to making those homes available to and affordable for people across the country. This is why it is important to ensure that the scheme continues to provide a viable pathway to home ownership, and properly reflects the market realities of the housing market in 2026.
With all of that said, I can advise the Deputy that this review process is nearing completion. When it is finalised, I will be in a position to consider the recommendations and decide on the appropriate financial thresholds going forward.
158. Deputy Eoin Ó Broin asked the Minister for Housing, Local Government and Heritage the total number of social housing acquisitions in 2024 and 2025, by acquisition type, including tenant-in-situ, vacant homeless acquisition, housing first, older persons, and so on. [4944/26]
View answerGovernment's primary focus is to address affordability in the housing market, particularly through the delivery of new build social and affordable homes.
Notwithstanding, and recognising the growing pressure on households in private rented accommodation, my Department's social housing Second Hand Acquisitions Programme remains a important emergency accommodation solution for households in the most precarious housing situations. In this context, I allocated €325m early last year to support local authorities and Approved Housing Bodies acquire second hand properties in 2025. I secured a further €50 million in mid-2025 specifically to support households out of long-term emergency homeless accommodation into permanent housing.
Comprehensive programme-level statistics for social housing delivery are published on my Department's website, including for social housing acquisitions. Data are currently available to end Q3 2025. Q4 2025 delivery statistics are currently being compiled and validated and will published in due course. For reference the Q4 2024 delivery statistics were published in April 2025.
The data show that 1,830 and 1,501 acquisitions were completed in 2023 and 2024 respectively. Some 1,000 or more of these homes were acquired in each year to help sustain tenancies for social housing tenants in the private rented sector.
An analysis of acquisitions across all categories between 2023 and 2025 is currently underway and should be completed when the Q4 2025 social housing delivery data are published.
Allocations under the 2026 Second Hand Acquisitions Programme will be notified to local authorities in February. Funding will continue to support tenancy sustainment acquisitions, though there will be a greater focus on supporting households to exit homelessness, with €100 million of the total allocation ring-fenced for this purpose.
159. Deputy Shónagh Ní Raghallaigh asked the Minister for Housing, Local Government and Heritage if there has been any resolution to a social housing project in the Athy area suspended due to cost overruns; and if he will make a statement on the matter. [4864/26]
View answerThe Government recognises the acute need for new social housing supply in areas of high demand, including Kildare South, and is committed to delivering these in a timely and cost efficient manner.
Under Delivering Homes, Building Communities, the Governments priority is on accelerating delivery through the optimum use of public land, increased capital investment, and continued collaboration with housing delivery partners.
On 3 June 2025, after careful evaluation, my Department decided not to proceed to contract award for Social Housing Bundle 3 through Public Private Partnership, including the Kildare County Council development at Ardrew Athy. This decision was made due to the overall costs for the project being considered too high.
As was stated at that time, my Department and the relevant local authorities remain fully committed to delivering the social housing that PPP Bundle 3 was designed to provide.
The decision not to proceed to contract award was subsequently the subject of Judicial Review proceedings which were efficiently dealt with by my Department such that potentially serious delays in progressing an alternative procurement strategy were abated. Substantial progress has therefore been made in progressing that alternative procurement strategy.
Dublin City Council with 3 sites, and Kildare County Council with one site in Ardrew, Athy, have been working with the NDFA, to advance these sites as a bundle through a Design and Build procurement, leveraging the PPP tender packages and designs.
I have provided funding approval for these four sites. This project is referred to as Project Barrow.
Project Barrow Pre-Qualification Questionnaire (PQQ) Tenders have issued and are due for review and shortlisting at the end of January 2026.
Following on from this shortlisting process, Pricing and Programme Tendering will commence in the coming months.
Project Barrow will deliver 317 much needed social homes, including 73 at Ardrew in Athy for Kildare County Council, 68 in East Wall, 93 in Ballymun and 83 in Collins Avenue for Dublin City Council.
160. Deputy Michael Cahill asked the Minister for Housing, Local Government and Heritage to allow for more one-off houses to be built to tackle the housing crisis; and if he will make a statement on the matter. [4552/26]
View answerAs set out in Delivering Homes, Building Communities, I intend to publish a National Planning Statement in the second half of 2026 that will set out relevant planning criteria to be applied in local authority development plans for rural housing, based on the high level policy framework set in the National Planning Framework (NPF).
My Department is currently preparing a draft National Planning Statement for Government approval, to be issued under Section 25 of the Planning and Development Act of 2024 in order to provide consistency in the approach to rural housing across the country.
The NPS will expand on the high level spatial planning policy of the National Planning Framework, in particular on National Policy Objective (NPO) 28 which relates to rural housing. This objective makes a clear policy distinction between rural areas under urban influence (i.e. areas within the commuter catchment of cities, large towns and centres of employment), and structurally weaker rural areas where population levels may be low or declining. NPO 28 is also aligned with the established approach whereby considerations of social or economic need are to be applied by planning authorities in the assessment of development proposals for new one-off housing in rural areas under urban influence.
Since the publication of the current Sustainable Rural Housing Guidelines in 2005 under Section 28 of the Planning and Development Act 2000 (which continue to have effect in addition to subsequent clarifications and national policy changes in the NPF) there have been important changes to our planning system and our obligations under European Directives and international agreements. Due care is being taken to ensure the National Planning Statement will not conflict with fundamental EU freedoms, will comply with EU environmental requirements and will have due regard to decisions of the European Court of Justice.
Furthermore, my Department and I regularly engage with the Department of Rural and Community Development and the Gaeltacht and with Agencies such as Uisce Éireann and other Government Departments to progress a number of Programme for Government commitments on housing in rural areas and the necessary infrastructure to support housing development across the country in order to meet housing need.
161. Deputy Brendan Smith asked the Minister for Housing, Local Government and Heritage in view of the inadequate income eligibility limits for social housing in Cavan and Monaghan, if he will have these income limits increased without further delay; and if he will make a statement on the matter. [4547/26]
View answerApplications for social housing support are assessed by the relevant local authority, in accordance with the eligibility and need criteria set down in section 20 of the Housing (Miscellaneous Provisions) Act 2009 and the associated Social Housing Assessment Regulations 2011, as amended.
The 2011 Regulations prescribe maximum net income limits for each local authority, in different bands according to the area concerned, with income being defined and assessed according to a standard Household Means Policy.
The Policy provides for a range of income disregards and local authorities also have discretion to disregard income that is once-off, temporary or short-term in nature and which is outside the regular pattern of a person’s annual income. The income bands are expressed in terms of a maximum net income threshold for a single-person household, with an allowance of 5% for each additional adult household member, subject to a maximum allowance under this category of 10% and separately a 2.5% allowance for each child.
The baseline income thresholds increased by €5,000 for all local authorities with effect from 1 January 2023. The thresholds thus increased to €40,000, €35,000 and €30,000 for Bands 1, 2 and 3 respectively. Cavan and Monaghan are both in Band 3. These thresholds are net income thresholds, i.e. gross household income less income tax, PRSI, Universal Social Charge and Additional Superannuation Contribution.
My Department has been examining the existing income limits in the context of current market and household income conditions, including the suitability or otherwise of the current framework having regard to the significantly changed landscape since the standardised income limits were introduced. This includes examining the findings of research commissioned by my Department and this work is ongoing.
I am not in a position at this point to indicate the outcome of these considerations but I envisage that the analysis will be concluded early in 2026 to facilitate a final determination on next steps.
162. Deputy Barry Heneghan asked the Minister for Housing, Local Government and Heritage the average timeframe for An Coimisiún Pleanála to determine planning applications remitted by the High Court; the number of such cases currently awaiting decision; the proportion refused to date; the measures being taken to reduce delays and improve certainty in these cases; and if he will make a statement on the matter. [5029/26]
View answerThe information requested is not held by my Department
An Coimisiún Pleanála (An Coimisiún) is the national independent statutory body with responsibility for the determination of planning appeals and direct applications for strategic infrastructure and other developments under the Planning and Development Act 2024, as amended, and certain other Acts.
The Planning and Development Act 2024, includes a number of new provisions relating to An Coimisiún, as part of a significant restructure. The Act will introduce statutory time periods for decision making for all consent processes, including, for the first time, for An Coimisiún. This will bring increased certainty to the planning consent processes, for both the public and stakeholders involved in the delivery of key infrastructure such as housing and renewable energy.
For An Coimisiún processes, timelines are being introduced for appeals as well as the various consents applications made directly to An Coimisiún.
It is important to acknowledge that a certain percentage of cases, due to particular circumstances, such as complexity, requests for further information from applicants for permission or further submissions from other participants including third parties, will not meet the 18 week target.
The latest figures received by my Department from An Coimisiún show that 59% of all cases were disposed of within the 18 week target. Performance against this target continues to improve, as 77% of all cases disposed in October 2025 were within the target. 100% of large scale residential appeals have been disposed within the target in 2025. An Coimisiún's processes have continued to improve throughout the year, in preparation for the introduction of statutory timelines for planning decisions as part of the Planning and Development Act 2024.
Arrangements have been put in place by all bodies under the aegis of my Department to facilitate the provision of information directly to members of the Oireachtas. This provides a speedy, efficient and cost effective system to address queries directly to the relevant bodies. The contact email address for An Coimisiún Pleanála in this regard is [Oireachtasqueries@pleanala.ie]
163. Deputy Albert Dolan asked the Minister for Housing, Local Government and Heritage the current status of the modular housing guidelines; when publication is expected; and whether local authorities will receive direction on their implementation. [5044/26]
View answerSignificant progress on the review of exempted development has been made. A successful public consultation was undertaken last summer. There was significant engagement with the public and relevant stakeholders on exempted development regulations, with over 900 submissions received via an online consultation portal.
These submissions have been reviewed over the autumn and will inform the new draft Exempted Development Regulations, which will be implemented on a phased basis, by theme, with the exemptions relating to domestic dwellings being prioritised and forthcoming in the coming months.
When completed, the new draft Exempted Development regulations are subject to Environmental consideration, before being laid before the Houses of the Oireachtas. This will also necessitate engagement with the Joint Oireachtas Committee for Housing, Local Government and Heritage.
It is intended that new Regulations under the Planning and Development Act 2024 (Act of 2024) will be signed into law in tandem with the commencement of Part 2 and Part 4 of the Act of 2024 and the updated exempted development provisions will form part of the new Regulations.
In the meantime, the provisions of the Planning and Development Act 2000, as amended (Act of 2000), and associated Planning and Development Regulations 2001 (Regulations of 2001) remain in force until the relevant sections of the Act of 2024 are commenced and the corresponding sections of the Act of 2000 are repealed.
164. Deputy David Cullinane asked the Minister for Housing, Local Government and Heritage the number of social and affordable homes delivered in Waterford in 2025; and if he will make a statement on the matter. [5046/26]
View answerMy Department publishes comprehensive programme-level statistics on a quarterly basis on social and affordable housing delivery activity by local authorities and Approved Housing Bodies (AHBs) in each local authority, including Waterford. This data is available to the end of Q3 2025 and is published on the statistics page of my Department’s website (www.gov.ie/en/collection/6060e-overall-social-housing-provision/).
From Q1 to Q3 2025, 275 social housing solutions were delivered in Waterford, which includes 58 new build social homes. In regards to affordable housing, 135 units were delivered in Waterford from Q1 to Q3 2025. It should be noted that a large portion of the housing delivery across the country usually occurs in Q4 each year so the full picture of housing delivery will become clearer once the Q4 2025 statistics are published. The Q4 2025 statistics are currently being collated and verified and will be published in due course, following the usual timeline of Q4 publications. The Q4 2024 statistics were published in April 2025.
165. Deputy Barry Heneghan asked the Minister for Housing, Local Government and Heritage when the Housing Activation Office became operational; its current staffing and remit; the key targets and priority actions set for Q1 2026; the role it is playing in supporting large scale housing delivery; and if he will make a statement on the matter. [5028/26]
View answer233. Deputy Malcolm Byrne asked the Minister for Housing, Local Government and Heritage to outline plans for housing activation measures that will provide infrastructure necessary for home building. [4419/26]
View answerI propose to take Questions Nos. 165 and 233 together.
I have established a new Housing Activation Office (HAO) in my Department and the HAO is coordinating and accelerating the delivery of infrastructure projects that are essential to unlock housing development on sites nationwide.
The HAO includes six experts seconded from Uisce Éireann, ESB Networks, the National Transport Authority, Transport Infrastructure Ireland and the local government sector, in addition to staff from my Department with expertise in Planning, Project Management and Administration.
Since its establishment, the HAO has undertaken both formal and informal engagement with various stakeholders to identify and address infrastructure barriers to housing delivery. This has included formal meetings with the 31 individual local authorities between mid-September and the end of November 2025, with approximately 80 meetings held in this period.
To support this work, I convened the new high level Housing Activation Delivery Group on 6 November 2025, bringing together senior representatives from Government Departments and infrastructure agencies, to oversee and support the work of the HAO. I also convened a new Housing Activation Industry Group on that date to provide a forum for regular engagement with industry. Both groups will meet on a quarterly basis, with the next meetings scheduled to take place in January 2026.
To underpin delivery, a new Housing Infrastructure Investment Fund (HIIF) was announced as part of the new housing plan, Delivery homes, Building communities 2025-2030. I launched Call 1 on 20th January 2026, inviting applications for grant funding to support direct investment in critical housing infrastructure projects.
The HIIF is designed to provide enabling infrastructure required to unlock large-scale residential development and will complement investment by other Government Departments and infrastructure agencies, including Uisce Éireann and ESBN, which have received increased funding under the updated NDP to support housing growth. This coordinated approach will help to ensure that lands identified and prioritised for housing are serviced and ready to deliver homes. The HIIF will also operate alongside existing programmes including the Local Infrastructure Housing Activation Fund and the Urban Regeneration and Development Fund.
Under Call 1, the Fund will focus on advanced infrastructure projects that can be delivered in the 2026–2028 timeframe and activate the early delivery of housing.
My Department will continue to develop the HIIF and intends to broaden its scope in 2026 to include a wider range of public and private sector delivery partners. The primary aim is to build a rolling programme of investment that addresses obstacles to the delivery of housing.
In addition, the Housing Activation Office will continue to work with all relevant stakeholders throughout 2026 to coordinate the delivery of infrastructure projects needed to unlock housing development on sites nationwide.
166. Deputy Naoise Ó Cearúil asked the Minister for Housing, Local Government and Heritage the steps he will take following recent 2025 data indicating house price rises of 7.9% in Maynooth, 9.15% in Celbridge and 11.8% in Naas; the measures he will take to improve affordability in these areas; and if he will make a statement on the matter. [4950/26]
View answerContinuing to increase the supply of new homes is critical to alleviating pressures in the housing market, helping to moderate price growth and ease affordability challenges across the country helping those aspiring to own their own home realise this goal.
Government is focused on increasing the national housing stock and ensuring a suitable range of housing, across tenure types, is available to all. The new housing plan Delivering Homes, Building Communities is focused on enabling delivery of a minimum of 300,000 new homes, including record levels of new social homes, an ambitious nationwide Starter Homes Programme and the provision of additional delivery in the areas of Purpose Built Student Accommodation (PBSA) and vacant and derelict properties brought back into use.
Official data in respect of property prices is published by the Central Statistics Office (CSO) on a monthly basis through the Residential Property Price Index. The most recent publication, published yesterday, for November 2025, shows price increases nationally have moderated from a recent peak of 10.1% in August 2024, to a rise of 6.6% in November 2025. This increase is also significantly down on the peak of 15% or so in the year to March 2022.
At the same time, the growth in new home prices has moderated significantly over the last two years. While the annual rate of growth was 5.5% at the end of Q3 2025, an increase from 4.3% at the end of Q2 2025, this is down from a recent peak of 11% at end Q2 2023 and from 6.4% in the year to end Q3 2024.
While the CSO does not publish such price changes at the eircode level, at the regional level, house price growth in the Mid-East region, moderated from 9.2% and 8.3% in September and October 2025 respectively, to 7% in November 2025.
Measures such as the Local Authority Home Loan, the Local Authority Purchase and Renovation Scheme, the Help to Buy Incentive, First Home Scheme and the Vacant Property Refurbishment Grant are all available to help make home ownership more affordable.
Since 2021, close to 19,000 affordable housing supports have been delivered nationwide, including 1,680 in Kildare, by the various delivery partners. This number included 49 local authority Starter Purchase homes and nearly 1,100 First Home Approvals.
Kildare County Council has funding approval in place to assist with the delivery of 264 affordable purchase homes under eleven schemes by 2028 with the support of the Affordable Housing Fund (AHF). My Department, along with the Housing Agency and the Housing Delivery Coordination Office of the Local Government Management Agency, will continue to advise and support Kildare County Council in respect of its planned response to affordable housing needs in all key urban locations within its administrative area.
In order to ensure we continue to have a sufficient pipeline of residential development, focus will continue in the short to medium-term on addressing viability issues in relation to apartment developments and measures to activate those planning permissions already in the system.
Budget 2026 included a suite of taxation measures aimed at stimulating the supply of new apartments including a reduced VAT rate on the sale of new apartments and an enhanced Corporation Tax deduction for apartment construction costs. In addition, the Planning and Development (Amendment) Act 2025 is essential legislation to deal with expiring planning permissions and to encourage activation of housing.
The focus is on continuing to bring forward measures such as these that will bring about a very significant scale up in the delivery of housing over the coming years.
167. Deputy Peadar Tóibín asked the Minister for Housing, Local Government and Heritage if his Department monitors the average length of time a home-builder must wait for planning permission; the steps his Department is taking to reduce the wait time for planning decisions; and if he will make a statement on the matter. [3833/26]
View answerInformation on the average waiting periods for planning permission for individual homes is not specifically collected or monitored by my Department. This responsibility lies with each of the 31 planning authorities, and it may be requested directly from each authority.
The Planning and Development Act 2024, includes a number of new provisions relating to An Coimisiún Pleanála (An Coimusiún), as part of a significant set of reforms. The Act will introduce statutory time periods for decision making for all consent processes, including, for the first time, for An Coimisiún. This will bring increased certainty to the planning consent processes, for both the public and stakeholders involved in the delivery of key infrastructure such as housing and renewable energy.
For An Coimisiún processes, timelines are being introduced for appeals as well as the various consents applications made directly to An Coimisiún. It is important to acknowledge that a certain percentage of cases, due to particular circumstances, such as complexity, requests for further information from applicants for permission or further submissions from other participants including third parties, will not meet the 18 week target.
The new Act also contains important reforms in relation to Judicial Review (JR):-
• removing the requirement to apply for leave to apply for JR, which reduces time and removes unnecessary legal costs to all parties.
• requires that an application for JR may only be made on the grounds of challenge raised by the applicant in the statement of grounds filed with their application.
• provides that an applicant for JR will not be permitted to plead a ground in JR proceedings unless they have a sufficient interest in the matter to which the ground relates.
Alongside the above reforms, my Department is also currently revising exempted development Regulations, developing a Planning Excellence Framework, as provided for under Action 16 of the Infrastructure Report and Action Plan, and implementing the Ministerial Action Plan on Planning Resources, which covers a range of measures to address resourcing challenges across the sector. My Department has overseen considerable legislative and structural reform of the Irish planning system over the past two years.
A Strategic Performance and Innovation Unit has been established within the Planning Division in my Department to examine improvement and performance within the planning system. This Unit will develop a National Planning Excellence Framework, which will highlight best practice in the public planning system, while also identifying areas in need of support and improvement.
The National Planning Framework has been reviewed to reflect Ireland’s housing and infrastructure goals associated with a growing population and economy, and provides the planning system with a strategic plan to shape the future growth and development of our Country to 2040.
168. Deputy Willie O'Dea asked the Minister for Housing, Local Government and Heritage for an overview of the additional affordability and activation supports he plans in coming years; and if he will make a statement on the matter. [4923/26]
View answerDelivering Homes, Building Communities, is Ireland’s new national housing plan. It is a wide-ranging action plan focused on housing supply and targeting homelessness and provides detailed information on additional affordability and activation supports.
Affordable housing supports have been delivered via Approved Housing Bodies, Local Authorities, the Land Development Agency, through the First Home Scheme, the Cost Rental Tenant-in-Situ Scheme and the Vacant Property Refurbishment Grant.
My Department will continue to engage with all delivery partners to further the development of the affordable housing delivery pipeline.
In addition, activation supports through the Croí Cónaithe Scheme and the Secure Tenancy Affordable Rental investment scheme will remain to support apartment delivery. The Ready to Build Scheme and the Living City Initiative which also support the additional supply of affordable homes will be strengthened and enhanced.
The Living Cities initiative has been extended to 2030 and expanded to five regional centres, it now covers residential properties built before 1975 and a new tax relief under the scheme supports converting over the shop units into homes.
The Ready to Build scheme will be enhanced, local authorities will service sites and support new build developments, creating communities that will include affordable purchase homes.
The Housing Activation Office has been established and is developing a coordinated programme of to address infrastructure barriers. Under Delivering Homes Building Communities, I have brought forward a €1 billion Housing Infrastructure Investment Fund which will seek to complement investment by infrastructure agencies, such as Uisce Éireann and ESB Networks. This will help unblock infrastructure constraints and ensure that the investment has the greatest impact.
169. Deputy John Clendennen asked the Minister for Housing, Local Government and Heritage for an update on establishing the national forum and network for local authority staff to effectively tackle dereliction; and if he will make a statement on the matter. [3729/26]
View answerWorking to end dereliction and vacancy is a key priority in the Government's new housing plan, Delivering Homes, Building Communities with a number of specific actions aimed to further support existing and ongoing measures to reduce dereliction. The Plan will ensure that the activities and resources used to address vacancy and dereliction are co-ordinated, and that legislative powers are used proactively to work to bring dereliction and vacancy to an end.
Resources to ensure a focus on tackling dereliction within local authorities have been provided by the Government through the funding of dedicated Vacant Homes Officers (VHOs) and Town Regeneration Officers (TROs) who are working in the relevant dereliction and regeneration teams to ensure a planned and proactive approach is taken. There are existing national forums established for these local authority officers operated by the Housing Agency for Vacant Homes Officers and by the Town Centre First National Office for Town Regeneration Officers.
These forums meet regularly in person and online to engage with my Department and other stakeholders, be briefed on funding and policy developments, exchange experience and best practice and network with their peers. The VHO and TRO networks also meet in joint session to assist in the coordination of activities and actions to address vacancy and dereliction, most recently in person in September 2025.
My Department is engaging with the local authorities on the implementation of Delivering Homes, Building Communities, including the increased focus on measures to tackle dereliction and the support arrangements for greater coordination of local authority staff and resources for this purpose.
170. Deputy Louis O'Hara asked the Minister for Housing, Local Government and Heritage his efforts to tackle dereliction; and if he will make a statement on the matter. [3672/26]
View answerLocal authorities have been provided with a number of statutory powers and measures to deal with the issue of derelict properties, both in larger urban areas and in smaller rural towns and villages.
The Derelict Sites Act, 1990 imposes a general duty on every owner and occupier of land to take all reasonable steps to ensure that the land does not become, or continue to be, a derelict site. The Act also imposes a duty on local authorities to take all reasonable steps, including the exercise of appropriate statutory powers, to ensure that any land within their functional area does not become, or continue to be, a derelict site.
Local authority powers also include requiring owners or occupiers to take appropriate remedial measures on derelict sites, acquiring derelict sites by agreement, or compulsorily, and applying a derelict sites levy on derelict sites with a view to influencing property owners to bring their properties back into productive use or to put them on the market. It is a matter for local authorities to determine the most appropriate use of the legislation within their respective functional areas.
As announced within Budget 2026 and confirmed in Government’s Housing Plan, Delivering Homes, Building Communities, the existing Derelict Sites Levy is to be replaced with a new Derelict Property Tax, to be collected by the Revenue Commissioners.
The new Derelict Property Tax is a necessary step in tackling the scourge of dereliction. The new tax will actively incentivise property owners to bring neglected and derelict buildings and sites back into use, and in doing so, increase our national housing supply.
A wide package of measures have been brought forward by Government to address dereliction in recent years. These measures include the provision of Vacant Homes Officers and Town Regeneration Officers in local authorities, the implementation of the Vacant Homes Action Plan and related resourcing and funding supports. This funding includes Call 3 of the Urban Regeneration and Development Fund which provides a €150 million revolving fund for local authorities to acquire vacant or derelict properties and sites for re-use or sale. The Fund is replenished from the proceeds received from the sale or reuse of properties, allowing a rolling fund for each local authority to tackle vacancy and dereliction.
In addition, the Vacant Property Refurbishment Grant provides up to €70,000 in grant support to bring derelict properties back into long term use as homes.
There has been significant interest in the grant since its launch, with over 15,600 applications made to local authorities to date and over €230 million of grant funding paid out across the country. In December, I announced a new enhanced support package of up to €140,000 to bring vacant ‘above shop’ property in our cities, towns and villages into use as homes, which will be made available in Q1 this year.
This grant may be used in combination with exemptions from the requirement for planning permission for the conversion of certain types of vacant commercial property into residential use, such as ‘living over the shop’ accommodation, up to a maximum of 9 residential units.
The Regulations, which were first extended in 2022 under SI 75/2022 to include an exemption for the conversion of vacant pubs, have now been extended to the end of 2028. Up to the end of 2024, local authorities received 1,457 notifications from developers intending to avail of the exemptions. If acted on, this would result in 3,429 new homes across the country.
A Compulsory Purchase Order (CPO) Activation Programme was also launched by my Department in April 2023. The Programme supports a proactive and systematic approach by local authorities to the re-use of vacant and derelict properties. It also includes guidance for local authorities to actively use their legislative powers, including under the Derelict Sites Act, to acquire vacant and derelict properties, where engagement with owners has been unsuccessful. This requires local authorities to take a proactive, systematic approach to identifying and activating vacant and derelict properties. It includes use of their compulsory purchase powers under the Derelict Sites Act and the Housing Act, when engagement with the owners of these properties is not successful in bringing them back into use. Under the CPO Activation Programme targets are set, with local authorities required to identify vacant and derelict properties, and record activity and outcomes. Under Delivering Homes, Building Communities, data will be published annually on local authorities’ achievements in progress and delivery.
The Town Centre First Heritage Revival Scheme (THRIVE) represents a transformative opportunity for our towns and communities. THRIVE is a €120 million government initiative, co-funded by the European Union and delivered through our Regional Assemblies in partnership with my own Department. THRIVE provides funding for the preparation of Town Centre First Plans, strategies and project development work in towns (c. €5 million in total) to enable future capital funding applications to be made for the identified projects in these plans. THRIVE also supports town regeneration through direct capital funding of €115 million in total for the implementation of identified heritage-related projects in town centres – with 19 projects currently being funded across the country.
The Living City Initiative is a tax incentive scheme designed to encourage the refurbishment and conversion of residential and commercial properties in designated inner-city areas. Its main aim is to bring vacant or underused buildings back into use, while also preserving the character and heritage of our urban core. Through this scheme, property owners and investors are offered tax relief as an incentive to restore and reuse these buildings thus avoiding them to fall into a derelict state. The scheme currently applies to specific ‘Special regeneration areas’ such as Cork, Dublin and Galway city centres.
As announced in Budget 2026, the Living City Initiative has now been extended to 2030, and expanded it to include residential properties built before 1975 and the NPF Growth centres of Athlone, Drogheda, Dundalk, Letterkenny and Sligo. This expansion highlights the Government’s commitment to regional development and revitalising towns beyond the main cities.
The new recently published national Housing Action Plan, Delivering Homes, Building Communities, builds on existing measures and programmes to tackle dereliction and includes further additional actions in Pillar 1 for this area. It aims to end dereliction and vacancy in order to provide increased numbers of new homes and revitalise the communities in villages, towns and cities. Other specific actions beyond the Derelict Property Tax include the provision of a digital national Derelict Sites Register, increased numbers of properties on Derelict Site Registers, increased compulsory acquisition of properties where owners fail to engage with local authorities and increased collection of unpaid Derelict Site Levies.
Derelict buildings and sites are a blight on local communities that undermine local pride of place, encourage antisocial behaviour and impact negatively on the local economy. The range of existing initiatives and funding mechanisms established by the Government are successfully reducing the levels of vacancy and dereliction nationally. The implementation of new measures identified by the Government will further accelerate progress in eliminating dereliction, and increase housing supply across the country.
