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 include requiring owners or occupiers to take appropriate remedial measures on identified derelict sites 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.
Under Part II of the Derelict Sites Act 1990 a local authority can also acquire a derelict site in its area, either by agreement with the owner or by compulsory acquisition. It must advertise the details of any proposed compulsory acquisition in the local newspaper and send a notice to the owner or occupier of the land, giving information about how and where to object to the purchase. If an objection is made, the local authority cannot buy the land without the consent of An Coimisiun Pleanála. If An Coimisiun Pleanála subsequently approves the compulsory acquisition on appeal, the local authority can acquire the land.
Call 3 of the Urban Regeneration and Development Fund (URDF) supports local authorities in addressing dereliction by providing 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.
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 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.