113. Deputy Robert O'Donoghue asked the Minister for Housing, Local Government and Heritage whether he has assessed the potential financial impact on Fingal County Council arising from the transfer of derelict sites levy collection over to the Revenue Commissioners; the estimated amount of derelict sites levy revenue that Fingal County Council would forego under the new arrangements; the alternative funding mechanisms which are proposed to compensate local authorities for this loss of revenue; and if he will make a statement on the matter. [46070/26]

119. Deputy Robert O'Donoghue asked the Minister for Housing, Local Government and Heritage whether he has assessed the potential financial impact on Fingal County Council arising from the transfer of derelict sites levy collection over to the Revenue Commissioners; the estimated amount of derelict sites levy revenue that Fingal County Council would forego under the new arrangements; and if he will make a statement on the matter. [46490/26]

I propose to take Questions Nos. 113 and 119 together.

Working to end dereliction and vacancy is a key priority in the Government's new housing plan, Delivering Homes, Building Communities with a number of specific actions aimed to further support existing and ongoing measures to reduce dereliction. The Plan will ensure that the activities and resources used to address vacancy and dereliction are co-ordinated, and that legislative powers are used proactively to work to bring dereliction and vacancy to an end.

Resources to ensure a focus on tackling dereliction within local authorities have been provided by the Government through the funding of dedicated Vacant Homes Officers (VHOs) and Town Regeneration Officers (TROs) who are working in the relevant dereliction and regeneration teams to ensure a planned and proactive approach is taken. There are existing national forums established for these local authority officers operated by the Housing Agency for Vacant Homes Officers and by the Town Centre First National Office for Town Regeneration Officers.

My Department is currently working on a number of measures to increase staffing levels in the local government sector. In this regard, my Department is collaborating with the Local Government Management Agency on the delivery of a programme of supports to planning authorities. These supports include the provision of staffing resources and expertise to enable planning authorities to perform their functions efficiently and effectively, including through the implementation of the Ministerial Action Plan on Planning Resources.

My Department is also engaging with the local authorities on the implementation of Delivering Homes, Building Communities, including the increased focus on measures to tackle dereliction and the support arrangements for greater coordination of local authority staff and resources for this purpose.

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 the market value of the property which will continue to apply until the site is rendered non-derelict.

The placing of sites on the Derelict Sites Register and the collecting of levies on those sites is a function set out in the Derelict Sites Act 1990 for Local Authorities to undertake. 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 and this is undertaken in Quarter 2 of following year.

My Department continues to engage with the Department of Finance in the development of the proposed Derelict Property Tax for this year’s Finance Bill, further to the announcement of the proposed measure in Budget 2026 and the inclusion of an action related to the introduction of a Derelict Property Tax in Delivering Homes, Building Communities. This includes consideration of the role of local authorities in the process, noting that it is intended that the new tax will be managed and enforced by the Revenue Commissioners.

The Revenue Commissioners will be responsible for collecting the proposed Derelict Property Tax. Collection of outstanding Derelict Site Levies issued prior to the commencement of any tax will remain the relevant local authority’s responsibility, with any debts collected from levies continuing to be accrued to the local authority.