Dáil Éireann Debate, Tuesday - 9 November 2021
315. Deputy Richard Boyd Barrett asked the Minister for Housing, Local Government and Heritage the number of individual vacant sites and beneficial owners to which the vacant sites levy has been applied; the amount of revenue that has been raised by the levy in each of the years 2017 to 2020 and to-date in 2021; the amount of tax due that remains to be collected; and if he will make a statement on the matter. [54684/21]
View answerUnder 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 registers 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, my Department issued Circular Letter PL 03/2021 on 8 March 2021 requesting the submission of a progress report on the collection of the levy by each local authority.
It should be noted that the vacant site levy is collected in arrears. The levy due in respect of 2020 is collected in 2021. Local authorities are still issuing demands in respect of 2020. A number of local authorities noted delays in issuing payment demands in respect of 2020 due to COVID-19. Local authorities can continue to issue demands for payment of the levy in respect of 2020.
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.
The data requested is attached in spreadsheet form. Please note that my Department does not request the data on the ownership of sites on the Vacant Site Register. However, this data is publicly available on each local authority's respective website.
