Thomas Gould
Question:126. Deputy Thomas Gould asked the Minister for Housing, Local Government and Heritage whether the existing derelict sites levy can be applied as a charge on the site. [28903/26]
View answerWednesday, 22 April 2026
Questions (126, 127, 129, 130)
Thomas Gould
Question:127. Deputy Thomas Gould asked the Minister for Housing, Local Government and Heritage whether it is possible to pro-rata charge the derelict sites levy from the date of valuation. [28904/26]
View answerThomas Gould
Question:129. Deputy Thomas Gould asked the Minister for Housing, Local Government and Heritage whether he is aware that local authorities are applying derelict site levy waivers on the grounds of goodwill gestures; and whether this is allowed. [28906/26]
View answerThomas Gould
Question:130. Deputy Thomas Gould asked the Minister for Housing, Local Government and Heritage whether provision exists for the negotiation of payment of a derelict sites levy to reduce the amount paid and waive the remainder. [28907/26]
View answerWritten answers
The Derelict Sites Act 1990 (or the ‘Act’) imposes a general duty on every owner and occupier of land to take all reasonable steps to ensure that land does not become, or continue to be, a derelict site as defined in the Act. 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.
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 the market value of the property which will continue to apply until the site is rendered non-derelict.
The placing of sites on the Derelict Sites 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.
Part III of the Act covers the Derelict Sites Levy and authorises Local Authorities to determine the market value of a site and apply a charge, currently fixed at 7% of said market value. Pursuant to the Act, where urban land ceases to be derelict during a local financial year, the levy prescribed in subsection (3) shall be reduced by an amount determined by the formula set out in Section 23. The payment of the levy is annually demanded based on property being on the register on 1st January in a given year.
Furthermore Section 23(6) of the Act facilitates payment of levies in instalments.
Under Section 24 of the Act any outstanding amount levied shall remain until payment, a charge on the relevant urban land.
Section 25 of the Act facilitates entry by the landowner into a bond agreement of up to five years with the local authority in lieu of payment of the levy, where the land is necessary for the purpose of carrying out a planning permission. This action in effect defers and abates the levy for each year of the development of the land. It does not facilitate transfer of levies owed into the bond process.
Under Section 26 of the Act if, in the opinion of a local authority, payment of the derelict sites levy would cause undue hardship to the person, the local authority may suspend action or further action to secure payment of the whole or part of the amount of the levy for a defined period to be set out in a notice to the landowner.
Question No. 127 answered with Question No. 126.