My Department does not maintain a central register of vacant sites, as each local authority administers the vacant site register in respect of their functional area. However, a recent review of the on-line vacant site registers across all local authority areas shows there are collectively over 360 individual sites currently on the local registers. Over 120 of these sites had been entered by 1 January 2018 and are therefore subject to the levy in 2019, unless development works were activated in the interim.
As of 6 June 2019, sites with a value of €364.2m were listed on local authority vacant site registers, of which €254.5m related to sites listed on the registers prior to 1 January 2018. Without any changes to the number of sites currently listed on local authority registers, it is estimated that the levy proceeds nationally could be of the order of €7.6m (applying the current 3% levy rate in respect of sites on the registers in 2018), increasing to €25.5m in 2020 (applying the increased 7% levy rate in respect of sites listed on local authority registers in 2019).
Levy implementation progress reports were requested from local authorities late last year and all local authorities have submitted responses. These responses are currently being examined by my Department with a view to determining what, if any, further implementation supports may be required.