Dáil Éireann Debate, Tuesday - 12 December 2023
400. Deputy Thomas Gould asked the Minister for Housing, Local Government and Heritage the latest data on the amounts levied, collected, owed and cumulatively owed; and the number of sites on each register for the vacant sites levy, by local authority, in tabular form. [54850/23]
View answerUnder the vacant site levy provisions contained in the Urban Regeneration and Housing Act 2015 (the Act), 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 of the following year.
My Department issued Circular Letter PL 03/2023 on 4 April 2023 requesting the submission of a progress report on the implementation and collection of the levy by each local authority. This information is provided in the attached Table.
It should be noted that under section 19 of the Act, unpaid levies due remain a charge on the land in question until they are paid. My Department will continue to engage with local authorities to ensure that all vacant site levies due are paid.
