Local authorities have been provided with a number of statutory powers and other measures to address the issue of derelict properties in their administrative areas. 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 authorities are empowered to require owners or occupiers of identified derelict sites to take appropriate remedial measures and to apply a Derelict Sites Levy on these 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.
Each local authority maintains a Derelict Sites Register under section 8 of the Act for sites which they consider are derelict under the Act. Sites entered on the Derelict Sites Register are subject to an annual derelict sites levy of 7% of market value which will continue to apply until the site is rendered non-derelict.
Local Authorities are required to submit an annual return to my Department providing certain information on the operation of the Derelict Sites Act 1990 in their functional areas. The derelict sites returns are collected in Quarter 2 of the following year and the most recent returns for 2024 are available here: https://www.gov.ie/en/department-of-housing-local-government-and-heritage/publications/annual-returns-for-2024-received-from-local-authorities-under-the-derelict-sites-act-1990/. The collection of the Derelict Site Levy from the relevant property owner is the responsibility of each local authority and the Deputy may wish to contact Fingal County Council to seek detailed information on the implementation of the legislation. It should be noted that local authorities are independent in their functions under the Local Government Acts.
The placing of sites on the Register and the collecting of levies on those sites is part of the overall process that Local Authorities undertake with the owners of derelict sites they identify. Local Authorities will engage directly with site owners in the early stages of the use of the Derelict Sites Act before the site is formally listed on the Register. This direct engagement can often lead to resolution of the dereliction issues by agreement between the Local Authority and the landowner involved, which can lead to significant variation in the number of sites being formally placed on the Register across local authorities.
As announced within Budget 2026 and confirmed in Government’s Housing Action 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 dereliction and 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 support 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.
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.
