1709. Deputy Pa Daly asked the Minister for Housing, Local Government and Heritage his views on whether the derelict sites levy is operating effectively; his views on the level of debt being written off; and if he will make a statement on the matter. [56823/26]

1736. Deputy Pearse Doherty asked the Minister for Housing, Local Government and Heritage the total cumulative amount of derelict site levies outstanding and the total amount of interest owed. [57479/26]

I propose to take Questions Nos. 1709 and 1736 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.

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. Some 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 lead to resolution of the dereliction issues by agreement between the local authority and the landowner involved and contribute to variation in the number of sites being formally placed on the Register across local authorities. However there is variation in how local authorities apply the Act.

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 mid-way through the following year. The data for 2025 is still being processed, but the Derelict Sites Act statistics for 2024, including the total cumulative amount of levies outstanding, are available on the Department’s website at the following link: www.gov.ie/en/department-of-housing-local-government-and-heritage/publications/annual-returns-for-2024-received-from-local-authorities-under-the-derelict-sites-act-1990/.

Regarding the amount of derelict sites levy debt being written off, 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.