The Vacant Property Refurbishment Grant, funded under the Croí Cónaithe Towns Fund, provides a grant of up to €50,000 for the refurbishment of vacant properties for occupation as a principal private residence and for properties which will be made available for rent. A top-up grant of up to €20,000 is available where the property is confirmed to be derelict, bringing the total grant available for a derelict property up to a maximum of €70,000. In order to qualify for the grant, the property must be vacant for two years or more at the time of application.
In order to qualify for the derelict top-up grant the applicant must provide evidence that the property is on the derelict sites register as per the definition as set out below or can submit an independent report confirming that the property is structurally unsound and dangerous.
Under the Derelict Sites Act 1990, local authorities are required to maintain a derelict sites register, of any land which, in the opinion of the local authority, is a derelict site. Section 8(5) of the Act, provides that "The register shall be kept at the offices of the local authority and shall be available for inspection at the offices of the local authority during office hours."
A property can be placed on the derelict site register where it is deemed by a local authority to satisfy the criteria of a derelict site under the terms of section 3 of the Act:
3.—In this section “derelict site” means any land (in this section referred to as “the land in question”) which detracts, or is likely to detract, to a material degree from the amenity, character or appearance of land in the neighbourhood of the land in question because of—
(a) the existence on the land in question of structures which are in a ruinous, derelict or dangerous condition, or
(b) the neglected, unsightly or objectionable condition of the land or any structures on the land in question, or
(c) the presence, deposit or collection on the land in question of any litter, rubbish, debris or waste, except where the presence, deposit or collection of such litter, rubbish, debris or waste results from the exercise of a right conferred by statute or by common law.
The intention to introduce a Derelict Property Tax was announced in Budget 2026 and it is intended to introduce legislation providing for the tax in 2026, which will include revised definitions for the purposes of the measure. This tax will, when it comes into effect, replace the Derelict Sites Levy and will be collected by the Revenue Commissioners.