The Urban Regeneration and Housing Act 2015 introduced a new measure, the vacant site levy, which is aimed at incentivising the development of vacant, under-utilised sites in urban areas. Under the Act, planning authorities are required to establish a register of vacant sites in their areas, beginning on 1 January 2017. Planning authorities will be issuing notices to owners of vacant sites by 1 June 2018 in respect of vacant sites on the register on 1 January 2018, indicating that the levy will apply to those sites on 1 January 2019.
There are a number of appeal provisions in the Act, including an appeal against the entry of a site on the register, an appeal of market value determination of a site and appeal against demand for payment of the levy.
As of 23 April 2018, An Bord Pleanála had received 33 valid appeals against the entry of sites on the registers of planning authorities in 2018.