The Government is failing to tackle the scourge of dereliction. Every day, people pass homes, buildings and derelict sites in their communities. Houses are left to rot while land hoarders and speculators get off scot-free. I cannot tell you how angry and demoralised people seeking a home feel when they see all of this, not to mention the impact on our cities, towns and villages, with rows of derelict homes that are magnets for dumping, rats and antisocial behaviour - symbols of decay. Volunteers who keep neighbourhoods clean, community groups and sporting organisations without a base all look on in anger.

The housing Minister announced what he called a "war on dereliction" in October last year, and this was followed by Simon Harris announcing, and re-announcing, plans for a new derelict property tax. There were plenty of soundbites, press releases and big promises. Today, finally, he brings his tax proposal to the Cabinet. The questions people will be asking are whether this is the big step forward that is so badly required and if it will bring the necessary pace to tackle dereliction head on. The answer to both of those questions is "No", because the tax will not come into effect until 2027 and collection of the tax may not start until 2028. Today, we learn the tax will not apply to the entire State, but only to places with populations of 4,000 people or more. This phased approach means that thousands of derelict properties will not be captured by the tax in its initial phase.

If the Government is serious about dealing with the blight of dereliction, urgency is required. It has to put it up to those responsible for dereliction with legislation and serious financial penalties that will get homes and buildings back into use. Sitting back and pushing the derelict property tax out for another two years is not the mark of a Government intent on getting the job done. It is incredible that there is nothing in Simon Harris's proposal to ensure the collection of the more than €30 million already owed in derelict site levies. We told the Government that this money was not being collected and that local authorities did not have the capacity to collect it. We gave the Government the solutions, but instead, it gifted a multimillion euro amnesty to land hoarders. Ní leor leathiarracht maidir le foirgnimh tréigthe. Caithfidh an Rialtas gníomhú go práinneach agus go héifeachtúil chun dul i ngleic leis seo i gceart agus chun tithe agus foirgnimh a thabhairt ar ais in úsáid.

It is time to get serious on the issue of dereliction. We need a derelict property tax with real teeth. We need to penalise property hoarding and incentivise homes and buildings being reoccupied. Property hoarders who are not playing ball must be hit hard. The tax should be introduced now and ratcheted up - doubled, we believe - every year.

Of course, we have to ensure that every last cent owed by property hoarders is collected. Anyone who hoards property must pay the price and does not simply get to walk away. That is what urgency looks like. That is what ambition looks like. That and that alone is what will bring thousands of homes back into use.

I would dispute what the Deputy has said and her analysis and presentation of it. Dealing with vacancy and dereliction is multi-stranded and must involve a multi-stranded approach. As far back as 2022, the Government introduced what I would consider to have been a game-changing initiative in terms of the vacant property refurbishment grant, which provides up to €50,000 for vacant properties and up to €70,000 for derelict properties. Since its launch in 2022, a total of 17,486 applications have been received; over 13,000 have been approved; €285 million had been paid out by quarter 1 of this year; and over 5,300 vacant or derelict homes have been returned to use. That is proactive and going at this in a very significant and pragmatic way, and it has yielded results.

Then we have the new vacant above-the-shop grant which was introduced last April. That provides up to €140,000 to convert vacant upper floor commercial space into housing alongside a €5,000 expert advice grant. We have regeneration and local authority action. Government has allocated €150 million through the Urban Regeneration and Development Fund to tackle vacancy and dereliction. About €142.5 million has already been allocated and more than 1,300 properties approved for intervention. Dublin City Council has received €10 million with approximately €9 million still available for deployment. That allows local authorities to acquire vacant or derelict properties, carry out works and return them to productive use our or sale.

The town centre first policy is a significant initiative to support community-led regeneration and reuse of vacant buildings in towns across Ireland. Cappoquin in Waterford is a good illustration. It has gone from 33 derelict properties to 11 in five years through a plan from the Cappoquin Development Association supported with investment from the Department of Rural and Community Development and the Gaeltacht through the town and village renewal scheme and Rural Regeneration and Development Fund.

We provide support to local authorities to address vacant housing. The local authority vacancy rate was 2.75% at the end of 2024. It had been a 3.18% prior to that. That is the national residential vacancy rate. We have made a lot of progress in terms of social housing.

In terms of the derelict property tax, the Government took a decision last year to change it and to move the function from local authorities and to move it from a levy to a tax to be implemented by Revenue. I would appreciate the Deputy’s support for. She is indicating she will support it wholeheartedly. It needs legislation and it will be legislated for in this year's finance Act but a lot of work has to happen and is happening to make sure it is accurate, comprehensive and up to date.

There is a tendency always for the Deputy and others to be all things to all people. She has said the local authorities did not have the capacity; they did have the capacity. The reason we are moving this to Revenue is that local authorities have not succeeded at all in implementing the derelict sites Act as it was fashioned. Some local authorities did. Limerick and others had the capacity to do it; others just did not bother. I do not want to be criticising people for the sake of it but the bottom line is this. On another day in this House people will decry the lack of devolved authority in government in Ireland but here is an area where local authorities really did not go after it-----

You are in control of housing.

-----in any effective way. That has to be said and articulated. Tá an Rialtas ag déanamh gach aon iarracht an fhadhb seo a réiteach. Tá dul chun cinn le feiscint anois sna deontais éagsúla a chuirimid i bhfeidhm.

According to the census, there are up to 180,000 vacant and derelict properties across the State. That cannot stand at any time but particularly in the grip of such a serious housing crisis.

The failure to collect that more than €30 million in the derelict site levy speaks to an ambivalence or, certainly, a slowness on the part of the Government.

Let me just repeat the problems here that need to be solved: delaying the introduction of this tax, which is a tax we recognise is absolutely necessary,-----

The Deputy supports it.

-----until 2027 and the collection of it until 2028; and the Government saying it will only apply to places with populations of more than 4,000 people. None of that makes sense at a time when we need immediate, comprehensive action. By the way, the level of tax-----

Thank you, Deputy.

The financial penalty has to be significant and ought to be ratcheted up against those who do not play ball.

I appreciate the Deputy’s support for the Government’s initiative on the tax front. It is not being delayed. In many ways, what is happening here is illustrative of the inaction and the absence of a comprehensive database to bring in a tax in the first instance. Work is ongoing between the Department of housing and the Department of Finance in that regard. Local authorities have had the Derelict Sites Act for decades. There are deficiencies in terms of identifying all of the properties that come under dereliction, not necessarily vacancy because not all vacant properties are derelict. We have to make that point. This is going to be done properly and comprehensively-----

Slowly.

Very slowly.

-----and in a way that ensures there is a very defined and precise database to enable the tax to be levelled by Revenue. We will do everything we can to accelerate this. There is no delaying of this in any shape or form. It will be legislated for in the forthcoming Finance Bill, which it has to be legislated for. I welcome the Deputy’s support for it.

I call Deputy Cian O’Callaghan of the Social Democrats.