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funding for roads under the local improvement scheme, LIS. We are talking about critical infrastructure. For people who need to access their homes, it is critical that they have a road to drive on. They pay property tax and other taxes, yet they are denied basic access

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

standards for apartments; a reduction in the VAT rate to 9% from 13.5%; an enhanced corporation tax deduction; and an exemption from corporation tax for cost-rental homes. The cumulative impact of these could result in a reduction of up to €160,000 in the cost of delivery … through the vacant property refurbishment grant and the introduction of a new derelict sites tax, administered and collected by the Revenue Commissioners. As I have outlined, the Government will lead with record investment and strong direction, but success also depends on local authorities, the Land Development Agency

working to the extent it needs to. It needs to be reviewed. Local authorities need to be more aggressive in compulsory purchase orders to send a clear signal to people holding on to properties and doing nothing with them in town and village centres that it will … deemed habitable, it does not fall under the tax. They are not deemed derelict because the owners cleverly presented them in a such a way that they no longer meet the description of dereliction. Those properties have been sitting there for many years with no action in respect

going up and that means the property tax, no matter what band someone is in, will go up. I am fundamentally opposed to it. We need to look at legislation to see if we can get more powers for the local authorities to stop rogue developments taking place

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

scheme is a positive and the new parameters are very welcome. The inclusion of the contractor-led approach will give certainty to many local authorities and approved housing bodies. There is a challenge to get small builders and SMEs involved in this type of refurbishment. Many of them … contractors and tradespeople to do this. It is a challenge to bring them into these types of programmes. Along with the derelict property tax, however, it will certainly create an enhanced pipeline for a lot of these types of projects and will inevitably support this scheme. That

their homes to provide shelter to Ukrainians seeking protection in Ireland. It involves a tax-free monthly payment of €800 per property used to accommodate beneficiaries of temporary protection, irrespective of whether the property is vacant or shared with the host. The rate, originally … market. I accept that it is likely, particularly in some rural areas, that €800 per month tax free may have been more beneficial to an owner than to make the property available on the rental market. However, as those who attended the recent Irish Red Cross briefing

deliver a for-purchase property, so that will involve the State giving subsidies. As for how the State can do that, we can make direct transfers to the local authority, prepare the services and the site, provide it by way of tax changes or make changes to levies

that if you were an institution or real estate investment trust, REIT, or something similar investing in large residential property schemes in this country, you got a tax incentive to do it. Compare that with a situation where an individual bought an apartment. I am speaking about people … made available for sale to people in the local area. I have sympathy in that regard. However, the blanket idea that we would say no one who is not an individual can ever buy or invest in a domestic property in this State is problematic. What it would

bring in a tax in the first instance. Work is ongoing between the Department of housing and the Department of Finance in that regard. Local authorities have had the Derelict Sites Act for decades. There are deficiencies in terms of identifying all of the properties that come under

therefore an increase in the overall capacity at this centre since 2022. The community engagement team has extensively engaged with the local community about this property since May 2024, including discussions on the potential accommodation of international protection applicants. On 15 April 2025, the community engagement team sent … Department enters into a contract, the onus is on the accommodation provider to ensure all activities at the property are within legal limits. The Department understands the local authority is in contact with the property with regard to planning matters, and as this is a large site with

reply. We are introducing that tax as the stick that will come if the carrot of those schemes has not been used. CPOs have a role to play. The issuing of the notices and instructing the owners of those properties to bring them back into use and activate … them is also a tool some local authorities are using to good effect and others are not. The Deputy invited me to take a stroll around Dublin, Cork or Waterford. I walk Waterford every day of the week when I am at home and tremendous work has been

News at One" said nothing is off the table as far as tax cuts are concerned. The Minister for Finance, on the other hand, is saying clearly that Celtic tiger tax cuts should not and cannot return. The idea that the solution to this crisis is to dust … land management and land activation unit in each local authority and why we seek to scale up the LDA to meet this challenge. We also need a stick, and that is why we need to see the vacant homes tax at least tripled. The Government talks about cutting

funding available for the Tenant in-Situ Scheme is not enough to meet demand, and local authorities do not have sufficient resourcing for the purchase and repurposing of vacant and derelict properties; and — the School Meals Scheme has been rolled out across primary schools, but remains unavailable … recognises that: — budgets are about choices, and regrets that the Government intends to spend over €630 million a year to reduce Value Added Tax (VAT) on food and catering hospitality, while the number of children living in consistent poverty and homelessness continues to increase; and — the reduction

that area and this has an impact not just on the local community but in terms of the development of business in the area. I commend Deputy Murphy on coming forward with proposals in respect of tax reliefs and issues such as that. I cannot give the Deputy … success. The type of measures I am talking about are the vacant property refurbishment grant; the repair and leasing scheme; the €150 million urban regeneration and development fund, URDF, which is a revolving fund, for local authorities; the planning exemptions for conversion of vacant commercial properties; and full

properties that accessed the deferral option was between 11,800 and 12,500, so it is indeed a low number. The Deputy made a point about the ability for LPT to be varied upward by 25%. One of the things I have learned from watching how this tax … operates is this. I believe 25 out of 30 local authorities have increased their LPT beyond the base rate, but the average level of increase is 9%, which is a fair bit below the 15%. Many local authorities, many of which are governed by coalitions between

terms of construction, but only for apartments which will not be sold en masse to families but, in the main, to property developers and property investment companies for rentals. Do not get me wrong. Aontú supported this cut in VAT for apartments but we wanted the Government … Government is looking to create a new system and maybe legislate next year, a draft inventory for vacant properties maybe in 2027 and maybe create a tax in 2028. Fianna Fáil and Fine Gael have been in government for the past 15 years and the idea they

banks to build local authority houses in small villages, such as Scotia's Glen, Gneeveguilla, Firies, Curragh, Currans and all these places. I hear the council is slow to buy these land banks because it will be hit with the residential zoned land tax. Is that right? That … serious. Where is the proposal to allow granny flats to be built behind residential properties? It was mooted about 12 months ago but nothing has happened since. Where is the proposal on modular homes? I do not see them materialising in Kerry. It was to be a faster

very specific context. Tax relief would be linked exclusively to the redevelopment of the derelict or vacant property in question and not to any other property holdings of the developer. Should relief, for example, be applied to future rental income from the redeveloped property ensuring any benefit … directly tied to the productive use of the asset? These properties currently generate no economic return for their owners, for the local economy or for the Exchequer. In the midst of a housing shortage returning them to productive use, whether for commercial or residential purposes, is a clear

Deputy knows, all local authorities in the country are independently operated. It is their responsibility, and their responsibility alone, to ensure they collect outstanding levies, particularly the derelict sites levies. They are charges on properties, so it often takes time for a property to be disposed … levy to come in. However, it is absolutely their responsibility. We are committed to ensuring that we have the derelict property tax, which will be collected by Revenue, in place as early as possible. Regarding the compulsory sale order, which the Deputy referenced in his initial contribution

provide shelter to people seeking temporary protection in Ireland. It involves a tax-free monthly payment of €600 per property used to accommodate beneficiaries of temporary protection from Ukraine, irrespective of whether the property is vacant or shared with the host. The scheme’s monthly rate … this Act introduces changes to the eligibility criteria for the ARP scheme which are intended to safeguard rental properties for tenants. From 3 March 2026, properties that were registered with the Residential Tenancies Board at any time since 4 March 2022 will no longer qualify

dwellings in Ireland. The housing list would be cleared and homelessness could be ended if the Government accepted our proposals and introduced stronger taxes on vacancy and dereliction and greater use of compulsory purchase orders to bring empty homes back into use. Rents would stabilise due to greater … dereliction would benefit. It is simple and effective and it would take great pressure off local authorities, such as Louth County Council, which have to chase rogue developers who sit on properties and allow them to go derelict until they see the opportunity for perfect profit regardless

thing in relation to a derelict site levy and County Louth doing another. That is a levy collected by the local authorities. Once this becomes a national tax there has to be that consistent approach. I agree with the Deputy about dereliction and the housing emergency, absolutely … this is why we have made some changes, for example with the living cities initiatives and the like to try and bring derelict properties back into use, particularly on main streets with over-the-shop schemes as well

look at their development plans and to cater for that increased population. One of the points that came up earlier related to local authorities. We want them to provide for up to 50% more housing than the targets that were laid down by the Department. We need more … over 59,000 people. They are getting their own tax back, in many cases, to use as a deposit for a home. Some 8,400 people have availed of the first-home scheme. There is also the vacant property refurbishment grant, from which nearly 15,000 people have