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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

searching for a home. Fine Gael and Fianna Fáil have stood over this for years. At last section 76 introduces a derelict property tax but local authorities will not even draw up the registers until 2027 and nobody will pay a cent under these new proposals until … first year, it will only apply in towns of 4,000 people or more and it will never apply to derelict properties outside built-up areas of 2,000 people. Thus the derelict house at the end of a village street in rural Ireland is left out altogether

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

eligible for this tax than the previous local authority derelict property fine it is replacing. That is absolutely scandalous. The Minister is reducing the proportion of buildings that will be subject to the derelict property tax. Rather than tackling dereliction, the Bill will reduce the level of fines … ring-fence the money raised from the derelict sites tax so it goes straight back to local authorities and they can address this issue? Local authorities have raised the big issue that an owner of a derelict property can be served with a fine but then turn around

cost-rental scheme by the Minister for Housing, Local Government and Heritage from on or after 8 October 2025. Construction Costs To further incentivise the provision of new homes, I am also introducing an enhanced corporate tax deduction for certain costs incurred on the construction of apartment developments … Drogheda, Dundalk, Letterkenny and Sligo. Adding special regeneration areas to these towns will require careful planning and preparation by the relevant local authorities. Derelict Property Tax We are also aware that dereliction continues to be a blight on our towns and cities. We need to bring those properties

initiatives, while at the same time, Opposition politicians take steps in local authorities not to take steps on local authority rates and the property tax, for example, which would give them the capacity to bring forward projects in the local area. That needs to be considered locally

lead-in time will be required for our local authorities to identify all the relevant derelict properties in their areas for inclusion on a register in a consistent manner. I intend to legislate for the derelict property tax in 2026. This is dependent on engagement from stakeholders … Attorney General. The timeline of bringing in the legislation in 2026 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. The yield from the derelict property tax will

Government and Heritage the steps he will take to tackle dereliction in advance of the introduction of the new derelict property tax; his plans to mandate local authorities to collect the millions in outstanding derelict sites levies; when the Government will introduce its new Compulsory Purchase Order Bill

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

income threshold grounds or hardship grounds. We should consider a reduction. I note in the changes announced that local authorities will have the option of increasing the property tax by up to 25%. That will allow scope for these households to be exposed to even greater liability

town and city areas providing much-needed homes for families. I want to see more local authorities availing of that scheme. Planning exemptions are available for the conversion of certain vacant commercial properties into residential use, which are proving successful. In 2024 alone, more than 290 exemption notifications … housing purposes, and if people are not going to use those carrots, the stick of the derelict property tax is coming. I encourage people to work with local authorities to use those schemes and bring those properties back into productive use, because what frustrates people most is seeing

legislation states the property tax must be reset to the base rate every year. This means if a council has a rate above the base rate, for example, 6%, as it is in Wicklow, it has to restate every year the rate is increasing whereas in actual fact … there is much benefit in spending being done by people close to the issues, namely, local councillors and local officials. I ask that the amount of property tax allowed for the discretionary fund be increased

question on derelict site levies. The introduction of a derelict property tax was announced in budget 2026 and it is intended to introduce legislation providing for the tax in the Finance Act in 2026. The tax will, when it comes into effect, replace the derelict site levy … responsibility of local authorities. Derelict site levies that remain outstanding when the new tax is introduced will remain as a charge on the properties concerned and remain the responsibility of each local authority to collect. My Department is working on a number of measures to increase staffing levels

Minister about the steps he and his Department will take to tackle dereliction in advance of the new derelict property tax and how he is going to mandate local authorities to collect the millions in outstanding derelict site levies in advance of that, and when the Government will

published this month. That is what my officials advise me. Local authorities have a role in pursuing the owners of vacant and derelict properties. They can issue notices and where those notices are not acted upon, the properties are included on the register and levies … applied. The Deputy will be aware that in yesterday's budget announcement, a derelict property tax was announced by the Minister for Finance. I have engaged with the Minister, Deputy Donohoe, on this. Local authorities will have a role to play in identifying all those properties and ensuring

They got really good jobs and paid lots of taxes. They bought a house. They pay their property tax and their TV licence. They contribute to the local society. They got involved in clubs and societies. They made friends and they learned the language. They came here with

Government on what new measures there are and what it is going to do to make sure that local authorities collect that money, notwithstanding the new derelict property tax. I will also ask about the compulsory purchase order Bill. The Law Reform Commission gave very clear recommendations

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

necessarily about collecting money. Rather, it is about bringing properties back into use as homes, turning bigger properties into apartments and making use of other buildings. We all want more homes built and more people living in properties. Local authorities have faced challenges in collecting that money … hoped the change will get some parcels moving, not necessarily in terms of collecting tax but encouraging people to avail of grants and get properties back to life or incentivising individuals to sell properties to realise some capital and allow others to develop them. In a recent meeting

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

understanding of where they are in supporting communities and in creating local employment. That is why more and more of those businesses are closing. We are saying let us have a derelict property tax. That is fine, but we are creating the dereliction ourselves because

left in an appalling and unsafe condition right in the town centre. The local community is fed up with this being allowed to continue indefinitely. We need a derelict property tax with real teeth that is going to tackle property hoarding and incentivise owners to redevelop homes

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

without facing a higher tax burden. Section 3 increases the standard rate income tax bands by €2,500, raises the personal, employee and earned income tax credits by €125 and increases the home carer tax credit by €100. Section 4 increases the rent tax credit … tax-free threshold applies, with a 1% annual tax on the average asset value above that threshold. Income, gains and profits within the account are exempt from other taxes, with the provider administering the tax. Section 27 makes consequential amendments across the tax code to support