730. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether the original proposal for the derelict sites tax was to retrospectively apply to outstanding levies; and whether the Revenue Commissioners will now have a role in collecting these. [56101/26]

796. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the Revenue Commissioners will take on the responsibility for collecting the outstanding derelict sites levy to ensure this reform does not become a de facto amnesty for derelict property owners. [57478/26]

I propose to take Questions Nos. 730 and 796 together.

The Derelict Property Tax (DPT), which I take the Deputies to be referring to, is intended to encourage the activation of derelict properties and sites. The planned introduction of this tax was announced in last year’s Budget. It will replace the Derelict Sites Levy and the tax will be collected by the Revenue Commissioners.

Revenue do not have a role in collecting outstanding Derelict Site Levies. Once the new tax is legislated for, the legislation cannot have a retrospective effect. This is established in case law. Therefore, any Derelict Site Levies that are outstanding will remain the responsibility of each local authority to collect.

I intend to legislate for the DPT as part of Finance Bill 2026. This is dependent on engagement from stakeholders and will also be influenced by any advice I receive from the Attorney General. This timeline is necessary to allow local authorities to prepare and publish a preliminary register of derelict properties in 2027, with the tax coming into effect as quickly as possible thereafter.

Once the Derelict Property Tax is operational, I am confident this will incentivise owners of derelict properties to take action to bring these homes back into use and ultimately contribute to our housing stock.