Thomas Gould
Ceist:170. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether he has met with the Revenue Commissioners to discuss the proposed derelict sites charge. [10022/26]
Amharc ar fhreagraTuesday, 10 February 2026
Ceisteanna (170)
Freagraí scríofa
In Budget 2026, it was announced that a new Derelict Property Tax (DPT) would be introduced. The aim of this tax is to encourage the activation of derelict properties. It will replace the Derelict Sites Levy and will be collected by the Revenue Commissioners.
I have spoken to the Chairman of the Revenue Commissioners on this matter and officials in my Department are engaging on an ongoing basis with Revenue on the design of this new tax. My officials are also engaging with the Department of Housing, Local Government and Heritage in relation to the existing levy and the key role of local authorities, which will be crucial to the effective implementation of the new tax.
I intend to legislate for the new tax as part of Finance Bill 2026. There is much detail to be worked through in relation to the operation of the tax. The anticipated timeline is dependent on engagement between key stakeholders and readiness for change. It may also be influenced by any advice I receive from the Attorney General.
In order for the tax to be effective, it must apply in a consistent manner to all residential properties that are derelict. I am informed, by the Department of Housing, Local Government and Heritage, that local authorities need time and resources to identify properties in their areas so that preliminary registers of dereliction can be published in 2027. In parallel, Revenue will develop a new ICT system for this tax and the Derelict Property Tax will be implemented as soon as possible after the preliminary registers are published.
I want to assure the Deputy that there will be no delay in these matters, as we are agreed on both the need and intent behind introducing this new tax.
Once the Derelict Property Tax is operational, I am confident this will incentivise owners of derelict properties to take action to bring these homes back into use and ultimately contribute to our housing stock.
It is important that the Deputy does not see this tax in isolation as considerable work is already underway to end dereliction and vacancy.
Under the Government's new housing plan, Delivering Homes, Building Communities, measures such as the Above the Shop grant and an Expert Advice Grant to support bringing vacant upper floors into use as homes will also be effective.
The expanded Living City Initiative which my Department is leading on as well as greater use of CPO powers by local authorities will also assist in tackling long term vacancy and dereliction.
Some key areas of progress in the past year include
• Successful delivery of the Vacant Property Refurbishment Grant, through the Croí Cónaithe Towns Fund. To end of 2025, there were 4,500 grants issued, amounting to €247 million paid out to support people bringing vacant and derelict properties back into use as homes.
• The €150 million Urban Regeneration and Development Fund which has been made available for local authorities to acquire vacant or derelict properties and sites for re-use or sale. More than 1,300 vacant and derelict properties have now been identified and approved under Call 3 of the Fund, with an estimated residential yield of over 5,000 homes by 2030.
It is clear from this that across the country, cities and towns are being revitalised and vacancy levels are declining as more and more empty properties are being brought back into use as home.
The introduction of the new Derelict Property Tax (DPT) will be a further important measure to encourage the activation of derelict properties.