Erin McGreehan
Ceist:294. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance for a report on derelict property tax registrations; and if he will make a statement on the matter. [26729/26]
Amharc ar fhreagraTuesday, 21 April 2026
Ceisteanna (294)
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 and sites. It will replace the Derelict Sites Levy and will be collected by the Revenue Commissioners.
I intend to legislate for the DPT as part of Finance Bill 2026. This is dependent on engagement from stakeholders and will also be influenced by advice received from the Attorney General. This timeline is necessary to allow local authorities to prepare and publish a preliminary register of derelict properties in 2027, with the tax coming into effect as quickly as possible thereafter.
In order for the DPT to be successful on introduction, care must be taken in its design. A key issue is that the tax must apply in a consistent manner to all residential properties and sites that are derelict. Therefore, a lead-in time will be required for local authorities to identify all the relevant derelict properties in their area for inclusion on a register in a consistent manner.
As the tax is yet to come into effect, it is not possible to provide the Deputy with detail on derelict property tax registrations. Once the tax is in operation, statistics will be published in respect of this tax, as is the case for other property taxes.
The Deputy may be interested in the number of derelict sites registered by local authorities under the Derelict Sites Act 1990. As of 31 December 2024, there were over 2,100 registered derelict sites, according to data published by the Department of Housing, Local Government and Heritage in December last year: 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/
Question No. 295 answered with Question No. 259.