716. Deputy Conor D. McGuinness asked the Minister for Housing, Local Government and Heritage the total amount currently outstanding nationally in unpaid derelict sites levy arrears; the amount outstanding by local authority, in tabular form; and if he will make a statement on the matter. [39904/26]

717. Deputy Conor D. McGuinness asked the Minister for Housing, Local Government and Heritage the number of derelict sites levy imposed, collected and outstanding in each year from 2020 to 2025, broken down by local authority, in tabular form; and if he will make a statement on the matter. [39905/26]

718. Deputy Conor D. McGuinness asked the Minister for Housing, Local Government and Heritage the number of sites on each local authority derelict sites register in each year from 2020 to 2025; the number added and removed annually; and if he will make a statement on the matter. [39906/26]

719. Deputy Conor D. McGuinness asked the Minister for Housing, Local Government and Heritage the number of derelict sites levy debt written off by local authorities in each year since 2020, broken down by local authority and reason for write-off; and if he will make a statement on the matter. [39907/26]

720. Deputy Conor D. McGuinness asked the Minister for Housing, Local Government and Heritage whether his Department has assessed the accuracy and legal robustness of local authority derelict sites registers following reports of inaccurate records leading to levy write-offs; and if he will make a statement on the matter. [39908/26]

I propose to take Questions Nos. 716 to 720, inclusive, together.

The Derelict Sites Act 1990 imposes a general duty on every owner and occupier of land to take all reasonable steps to ensure that land does not become, or continue to be, a derelict site as defined in the Act. The Act also imposes a duty on local authorities to take all reasonable steps, including the exercise of appropriate statutory powers, to ensure that any land within their functional area does not become, or continue to be, a derelict site.

Each local authority maintains a Derelict Sites Register under section 8 of the Act for sites which they consider are derelict under the Act. Sites entered on the Derelict Sites Register are subject to an annual derelict sites levy of 7% of market value which will continue to apply until the site is rendered non-derelict.

However, the placing of sites on the Register and the collecting of levies on those sites is part of the overall process that Local Authorities undertake with the owners of derelict sites they identify. Local Authorities will engage directly with site owners in the early stages of the use of the Derelict Sites Act before the site is formally listed on the Register. This direct engagement can often lead to resolution of the dereliction issues by agreement between the Local Authority and the landowner involved, which can lead to significant variation in the number of sites being formally placed on the Register across local authorities.

Local Authorities are required to submit an annual return to my Department providing information on the operation of the Derelict Sites Act 1990 in their functional areas. The derelict sites returns are collected in Quarter 2 of the following year. Derelict Site statistics returned by the Local Authorities for the years 2020-2024 are in the attached tables. Regarding the number of derelict sites levy debt written off each year, that information does not form part of the yearly return and therefore my department does not hold this information.

Under Section 26 of the Act if, in the opinion of a local authority, payment of the derelict sites levy would cause undue hardship to the person, the local authority may suspend action or further action to secure payment of the whole or part of the amount of the levy for a defined period to be set out in a notice to the landowner.

The intention to introduce a Derelict Property Tax was announced in Budget 2026 and it is intended to introduce legislation providing for the tax in 2026. When it comes into effect, the tax will replace the Derelict Sites Levy and will be collected by the Revenue Commissioners. Levies under the Derelict Sites Act that remain outstanding when the new tax is introduced will remain as charges on the relevant property and will be the responsibility of each local authority to collect.

Each local authority is required to prepare an Annual Financial Statement, setting out its financial position at year end, by end of March of the following year. These financial statements undergo an independent audit by the Local Government Audit Service who then prepare an Audit Report for each local authority. The Audit Reports are published on my Department’s website at www.gov.ie/en/department-of-housing-local-government-and-heritage/collections/audit-reports-2024/.

Derelict Sites Statistics