My Department oversees a number of legislative provisions aimed at addressing dereliction and vacancy in our cities and towns, including the derelict sites levy.
The only circumstances under the Derelict Sites Act 1990 where the derelict sites levy may be waived is on hardship grounds. In this connection, section 26 of the Act provides as follows:
26.-'Where, in the opinion of a local authority, payment of the derelict sites levy or of interest payable under this Act at a particular time by a particular person would cause undue hardship to the person, the local authority may, by notice in writing sent by post or given to the person, suspend action or further action under this Part to secure payment of the whole or part of the amount of the levy due for such period as may be specified in the notice...'.
Section 23(6) of the Act also provides that a local authority may allow for payment of the levy due by instalments.
I have no plans to amend the legislation in this regard at this point in time.