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guidance encourages ambition and local authorities taking a proactive view. This is what we want to see in the trajectory of local property tax, which gives a significant uplift to the budgets of local authorities; we need to see more responsibility being taken on. The local democracy task

positive step. Why will the Minister not support it? This will be a self-reported tax that will be collected by the Revenue, the same as the vacant homes tax, another damp squib the Government brought in. Just to give an idea, there are between … State. If ordinary people owe money to the State, they have to pay it. If people have not paid their local property tax, it comes out of their salary, but if they do not pay hundreds of thousands on derelict properties, they are all right. The Minister tells

rates and property tax. All other funding must come from central government. This further limits councillors' powers. The property tax was supposed to bring extra funding to the local authorities but all that happened was that it reduced Government grants. Some councils still do not retain … simply unfair. I ask that we consider using the taxes that are very much local based, for example, motor tax, the residential zoned land tax and the new derelict property tax. I understand the local democracy task force met six times and will produce a report in February

properties in 2027. Local authorities will still identify and assess derelict sites through their derelict sites registers. Crucially, the tax will be collected by the Revenue Commissioners. This will provide consistency and effectiveness in tax collection and enforcement. While the final rate of the tax still … being applied and collected. That is what I want to address. Importantly, the future collection of the derelict property tax will not be the responsibility of the local authorities. As a result, the amendments proposed in this Private Members' Bill for a new section 23A to be inserted

derelict property tax, DPT, was announced in budget 2026 and the collection of this new tax will be the responsibility of the Revenue Commissioners, as set out in action 4.1 of the Government's new national housing strategy, Delivering Homes, Building Communities. This tax will replace the derelict … published by local authorities in 2027. Local authorities will continue to have a role in the process as updating and maintaining their derelict sites registers will continue to remain the responsibility of the local authorities. Derelict sites levies that remain outstanding and owed to the local authorities when

authorities. By strengthening compulsory purchase powers, activating the derelict sites levy and the proposed introduction of the derelict property tax alongside providing targeted funds and supports for regeneration through local authorities, we are shifting from isolated interventions to a whole-of-government approach. Crucially, these measures are designed … actions beyond the derelict property tax announced in the budget include the provision of a digital national derelict sites register, an increased number of properties on the derelict sites register, increased compulsory acquisition of properties where owners have failed to engage with local authorities and increased collection

there is huge underidentification and under-registration of these derelict sites by local authorities. What will change with this tax? Around 2,000 sites are currently identified but GeoDirectory states there are 19,000 derelict properties. If the Minister wanted to wage war on dereliction he would fund … local authorities properly to compulsorily purchase derelict and vacant buildings and do them up to be used as affordable housing. He would introduce compulsory sales orders to force owners to sell buildings that are rotting and falling apart. He would introduce a vacant property tax that would actually

Deputy knows this probably better than I do, that it is one of a few local authorities in the country that has consistently reduced their property tax over the number of years. If it can afford to do that, maybe it could afford to see. While there

business comes back into being. That is ludicrous and indefensible. Local authorities are afraid for their lives of derelict properties. I am more than a little disappointed to hear it will be 2027 before the derelict properties tax comes into place. We need immediate action. Fleadh Cheoil … needed to look its best as the nation and world descended on it. It was action by a proactive member of Wexford's local authority that brought that about. We need to get the problem-solvers into the system. I agree with Deputy Hearne that we need

collected until 2028 based on previous experience. How many will actually pay it? On the evidence of the mishandling of the vacant property tax, we could have a situation where not only is it delayed for a long period, but many of those who should be paying … local authorities for a percentage of those homes to come from vacant and derelict stock. To do that, the Government would have to reform the way in which it funds local authorities to tackle vacancy and dereliction. Currently the Department does not provide funding to a local authority

property tax will help significantly address dereliction. I understand Deputy Gould's proposals with this legislation but we are going way beyond that. I do not think increasing administration and reporting will be effective. As a number of Deputies pointed out, whatever the reason may be, local authorities … power to tackle dereliction is the correct way to go about it, while providing significant carrots for people to purchase vacant and derelict properties and turn them back into homes, bringing life back to our town, village and city centres. We want people back living in our communities

There are then all the criteria and laws that are there. If a house is made vacant by a local authority or has been handed back to the local authority, the fire marshal goes in and says, "You have to get rid of this, you have … with the local authority regarding affordable housing to help us and the Government bring up our housing stock and reduce our housing crisis, should be exempt from this tax. The developer is actively pursuing it and is trying to do the right things to have property built

Protection the statutory basis on which his Department requires rent supplement or supplementary welfare allowance applicants to submit property ownership documentation, including local property tax records, insurance policies, title deeds or mortgage statements; and to identify the relevant provisions of SI No. 412/2007 relied upon in this regard

Deputy Eoin Ó Broin asked the Minister for Housing, Local Government and Heritage whether the income accrued by social housing tenants renting a room in their property and availing of the rent a room tax relief is also disregarded for the purposes of calculating the social housing tenants