Dáil Éireann Debate, Tuesday - 26 May 2026
722. Deputy Roderic O'Gorman asked the Minister for Housing, Local Government and Heritage the number of properties in County Tipperary in respect of which the vacant homes tax has been applied; the number of properties in Tipperary currently recorded as vacant or derelict by Tipperary County Council; and if he will make a statement on the matter. [39927/26]
View answerWorking to end dereliction and vacancy is a key priority in the Government's new housing plan, Delivering Homes, Building Communities. The Plan aims to ensure that the activities and resources used to address vacancy and dereliction are co-ordinated and effective and that legislative powers are used proactively to work to bring dereliction and vacancy to an end.
The Vacant Homes Tax was introduced in 2022 by the Minister for Finance. It applies to residential properties that are in use as a dwelling for less than 30 days during the tax’s 12-month chargeable period. The tax is administered and collected by the Office of the Revenue Commissioners. As of November 2025, there were 91 properties in Tipperary that were liable for the Vacant Homes Tax in respect of the chargeable period that ended on 31 October 2024.
Data in relation to vacancy is available from a number of sources such as the Central Statistics Office (CSO), Census 2022 and GeoDirectory. While there are varying indicators of vacancy based on different sources, the overall trend in vacancy levels is downwards.
The CSO recently developed a new statistical release on residential vacancy, based on low or zero electricity consumption over one year, using data from the ESB Networks. In March 2026, the CSO released data for 2024 which details a national vacancy rate of 3.2% at the end of 2024, down from 3.3% end of 2023. Data is provided at a national, local authority and local electoral level, including for Tipperary, where the vacancy rate was measured as 4% at end 2024 (3,094 vacant dwellings).
In the latest GeoDirectory Residential Buildings Report for Q4 2025, the average vacancy rate across Ireland had dropped to 3.7%, the lowest rate recorded since 2013; a county breakdown is provided.
In relation to properties recorded as derelict, under the Derelict Sites Act 1990, each local authority is required to maintain a Derelict Sites Register, indicating any land which, in the opinion of the local authority, is a derelict site.
Local authorities are required to submit an annual return to my Department providing information on the operation of the Derelict Sites Act 1990 in their functional areas. The derelict sites returns for 2025 will be collected from the local authorities in Quarter 2 of 2026. Derelict Site returns for 2024 are available on my Department's website here: 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/
My Department has also supported local authorities to collate data on vacant and derelict properties in their administrative areas. Almost all local authorities, including Tipperary County Council, now have a database of vacant properties which they can update on an ongoing basis. The database is not intended to be a comprehensive count of every vacant and derelict property in their administrative area. It is used by the local authority to engage with property owners and work with them to bring those properties back into use.
All 31 local authorities have a full-time Vacant Homes Officer in place as a key point of contact in their Vacant Homes teams. Vacant Homes Officers are supported in their role by the Vacant Homes Unit in my Department, the Housing Agency and through the Vacant Homes Officer Network.
I firmly believe the commitment the Government has made to addressing vacancy and dereliction and the actions under Delivering Homes, Building Communities will play a vital role in delivering homes across the country.
