Under the vacant site levy provisions in the Urban Regeneration and Housing Act 2015, planning authorities were empowered to apply a vacant site levy of 3% of the market valuation of relevant properties which were listed on local authority vacant site registers in 2018, which relevant owners were liable to pay in January 2019. The rate of the levy increased to 7% for sites listed on local authority vacant sites register from 2019 onwards which site owners became liable to pay in January 2020.
My Department proactively engages with local authorities with a view to ensuring that the vacant site levy achieves its full potential in terms of bringing concerned sites into productive use. In this regard, the Department issued Circular Letter PL 08/2020 on 9 June 2020 requesting the submission of a further progress report on the implementation of the levy by each local authority.
The Department received a return from each of the 31 local authorities which indicated that as of 31 May 2020 there were 352 sites listed on local authority registers.
Under the levy provisions, 2019 was the first year that local authorities could issue a demand for payment of the levy. The 2019 demand was in respect of sites on the registers in 2018.
The below table sets out the information available in relation to the specific request:
Planning Authority
|
3% Levy Liability 2019
|
€ payments collected 2019
|
Carlow
|
0.00
|
0.00
|
Cavan
|
0.00
|
0.00
|
Clare
|
0.00
|
0.00
|
Cork County*
|
380,910.00
|
0.00
|
Cork City
|
0.00
|
0.00
|
Dun Laoghaire-Rathdown
|
0.00
|
0.00
|
Donegal
|
14,611.95
|
0.00
|
Dublin City
|
2,935,650.00
|
640,950.00
|
Fingal
|
14,400.00
|
0.00
|
Galway City
|
0.00
|
0.00
|
Galway County
|
0.00
|
0.00
|
Kerry
|
0.00
|
0.00
|
Kildare
|
0.00
|
0.00
|
Kilkenny
|
151,800.00
|
72,900.00
|
Laois
|
0.00
|
0.00
|
Leitrim
|
0.00
|
0.00
|
Limerick
|
0.00
|
0.00
|
Longford
|
2,250.00
|
0.00
|
Louth
|
0.00
|
0.00
|
Mayo
|
0.00
|
0.00
|
Meath
|
0.00
|
0.00
|
Monaghan
|
0.00
|
0.00
|
Offaly
|
0.00
|
0.00
|
Roscommon
|
0.00
|
0.00
|
Sligo
|
0.00
|
0.00
|
South Dublin
|
132,600.00
|
0.00
|
Tipperary
|
0.00
|
0.00
|
Waterford
|
255,365.58
|
3,645.00
|
Westmeath
|
0.00
|
0.00
|
Wexford
|
12,000.00
|
0.00
|
Wicklow
|
300,000.00
|
165,000.00
|
Total
|
4,199,587.53
|
882,495.00
|
* Following the issuing of demands, 5 sites with a levy liability of €87,960 were transferred from Cork County Council to Cork City Council as part of the Boundary re-alignment.
All levies due on an individual site will remain a charge on the land concerned until all outstanding levies due are paid. Accordingly, under the vacant site levy provisions, there will be a cumulative effect associated with not activating a site for development purposes for each year that a site remains vacant or idle and in respect of which levy liability is not paid. Local authorities are currently in the process of implementing debt recovery procedures to recoup arrears due.
The levy is not intended to be a revenue generating measure with the proceeds accruing to the relevant local authority rather than the Exchequer. The levy proceeds generated are specifically intended to be used by local authorities for the provision of housing and regeneration development in the local area in which vacant sites are located. No more than 10% of the levy monies received by planning authorities may be used on their administration costs in collecting the levy.