Dáil Éireann Debate, Thursday - 5 March 2026
387. Deputy Pádraig O'Sullivan asked the Minister for Housing, Local Government and Heritage the total value of the vacant site levy since its inception, per annum, in tabular form; if he is content that it is having the desired impact since constituted; and if he will make a statement on the matter. [9541/26]
View answerUnder the provisions of the Urban Regeneration and Housing Act 2015 (the Act), each local authority maintains a Vacant Sites Register in respect of their functional area with sites listed in such registers being liable to the vacant site levy, also introduced under the provisions of the Act. As provided for under the Act, the register in respect of each local authority is available for inspection at its offices and online on its website.
Under the vacant site levy provisions in the Urban Regeneration and Housing Act 2015, 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 2020.
Local authorities are responsible for the administration of the vacant site register in respect of their functional area, which includes identifying sites for inclusion on the register and applying the levy to same. The vacant site register of each local authority is available on their website.
As was set out in action 15.2 of Housing for All, the Residential Zoned Land Tax (RZLT) is to replace the Vacant Site Levy.
The need to ensure that land which was on a Vacant Site Register is identified on the RZLT Maps was communicated to all local authorities via the Residential Zoned Land Tax Guidelines for Planning Authorities in June 2022, and through Circulars NRUP 06/2021 and NRUP 02/2023. This was to ensure that the penalty for lack of activation continued to apply to owners of vacant and idle land.
In the interim period land continued to be placed on the Vacant Site Register and final demands for the payment of the levy for 2024 were issued by relevant local authorities in early 2025. However, no further levies will be issued as any land which remains ‘vacant and idle’ will now be subject to the Residential Zoned Land Tax.
The full total value of the vacant site levy since its inception is currently not available as a number of local authorities have yet to submit progress reports. It is expected the full information will be available shortly. The attached table sets out data on the vacant site levy received to date.
VSL Progress Report - Updates from Local Authorities to date 2018-2024
