Search the record

those owners who do not co-operate with their local authorities, penalties must be increased. Let us take France as an example. A tax of 17% on the annual rental value is imposed on a property vacant for one year. This is increased to 34% in year … high streets and side streets across the country. Not only will this increase housing availability, but the knock-on effects of bringing these properties back to life will bring more footfall to our cities, towns and village centres. Overall, dereliction can only be described as a scourge

from a derelict levy collected by the local authorities - I am not in any way having a go at them; they do a good job - to a consistent national tax collected by the Revenue Commissioners. The benefit of announcing the tax in the budget a couple of months … sitting on a derelict property in a housing emergency, we are going to tax you. It is not just that we are going to tax you; it is also that Revenue will collect the tax. People know Revenue is very good at collecting tax. That there

whole town down. It was the same in respect of what Deputy O'Shea said. We do fund the town regeneration officers in local authorities. That funding comes from my Department. We have driven the establishment of capital delivery teams. I spoke earlier, when we were discussing … towns. There can be a myriad of reasons why a property is left vacant and allowed to go into dereliction. We are moving in respect of the derelict sites register and the derelict sites tax, and local authorities are being given more power to do that. I refer

collected by the Revenue Commissioners. Derelict site levies that remain outstanding when the new tax is introduced will remain as charges on the property and will be the responsibility of each local authority to collect. In the context of the measures we have introduced to tackle the scourge

raised to us. We need to respond and I accept that point. We have taken steps to improve the system but the local authorities themselves have the reserved function to allocate their own resources to these types of programmes and to enhance the housing stock within their areas … west, in County Mayo, for example, in regard to property tax and resources generated on the ground. That said, I take the Deputy's point. We will continue to complement the work of the local authorities on stock improvement programmes. As elected representatives, we need to continue

wins in Senator Noonan's Bill for a government that is willing to act. It would broaden the definition of a derelict property, require local authorities to publish their derelict sites register online and compel local authorities to start acquiring sites once they are on the register … Government. The budget announced a derelict property tax, which is a positive step. That it is to be based within the Revenue Commissioners is important for its enforcement and its ability to deliver. While local authorities have some arms or levers to deliver on new taxes, the Office

Pleanála. The existing unpaid derelict site levy will remain a charge on affected properties and continue to be collected by local authorities. In terms of the replacement of the derelict site levy with the tax, I think we all have to agree. It seems very clear … Oireachtas. When we delegate and gift powers to local authorities, there comes a time when there has to be accountability from local authorities as well. When we look at the tables in terms of who did what at local authority level, there are differences. Some are far more

people of Leixlip were left wondering why the local authorities have continued to focus on their town. Leixlip has one of the largest ratepayers in the country, Intel, and the town pays some of the highest property taxes in the country, but at this stage, the people feel … major sums of money for this contract, despite an enforcement notice by KCC. This is why we need full transparency on who the local authorities are paying vast fortunes of taxpayers’ money to. How could this concentration of locations happen in one small town? Who is profiting from

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

applies to land that is zoned for residential use and is serviced and identified on maps published by local authorities, but which is not residential property. The RZLT aims to prompt residential development by incentivising landowners to activate existing planning permissions, or to engage with planning authorities … RZLT declared, the number of exemptions claimed, and the total hectares returned, including and excluding exempt land, is published within the October 2025 property taxes report available on the Revenue website: www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2025/index.aspx. It shows that as of 30 September 2025, there had been 2,433 registrations

Fine Gael under Phil Hogan. It has been an unmitigated disaster. Uisce Éireann is not interested in local knowledge or talking to local people, including the workers who worked for councils for decades and now work for Uisce Éireann. It does not want to listen. It knows … outside people who came in and bought all the properties. We should tax the hell out of them because they have done nothing only destroy people. Rather, we should stimulate the local contractor and deal with the planning laws. We should tell the Planning Regulator to take

does not want to retrofit after all the grants and the tax breaks, he or she can sell the property with the tenant in situ to someone who will. We think that should be the local authority, which can convert the property into public, social or affordable housing

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

different with the movement from the current levy to the new tax. It has to be consistent and applied without fear or favour, no matter where the property is located in Ireland and no matter which local authority area is involved at present. This is a big body

giving householders who house Ukrainian refugees €600 tax-free, which was previously €800. That is being paid by the State. The people who I envisage would be renting and paying for the houses themselves and the landlord could get €600 tax-free. That is a laudable … will buy their site or the place they want to sell, and they will be landed with a 10% tax every year until the value of the property is gone. I am asking, where land is serviced with sewers, water and the ESB, that people should be able

scheme is the lesser of €30,000 or 10% of the purchase price of the new property or the amount of income tax and deposit interest retention tax, DIRT, paid in the four years before the application of the relief. That has proven to be a substantial support … first-time buyers. Then we have a whole range of other provisions, such as the local authority purchase and renovation loan. There are about 6,000 availing of the first home scheme. The vacant property refurbishment grants are also quite substantial in respect of vacant or derelict properties

been in government since 2011 and has starved local authorities of funding. The reality is the new derelict sites tax, just like the vacant homes tax, is designed to fail. There are over 20,000 derelict properties but it is only going to apply to those

dereliction with legislation and serious financial penalties that will get homes and buildings back into use. Sitting back and pushing the derelict property tax out for another two years is not the mark of a Government intent on getting the job done. It is incredible that there … agus foirgnimh a thabhairt ar ais in úsáid. It is time to get serious on the issue of dereliction. We need a derelict property tax with real teeth. We need to penalise property hoarding and incentivise homes and buildings being reoccupied. Property hoarders who are not playing ball

their landlord register with the RTB is farcical. In fact, there is nothing to be gained by any landlord from selling their property to the local authority as opposed to putting it on the private market, given the shortage of housing and how much house prices have risen … access. Instead of discouraging the tenant in situ scheme, we should be encouraging it by offering landlords some form of tax relief to sell their properties to the council with tenants in situ. Since these changes were announced, I have been inundated with contact from several concerned approved

already has, put up house prices. This is done at the behest of large property developers. We all know it. We were all lobbied by them. The increase in the rent-a-room tax relief from €14,000 to €16,000 means that anyone who is renting such … tax is welcome but it was first announced this week last year and the first filing deadline has been delayed until June 2028. That is way too slow. There are thousands of vacant and derelict properties currently sitting empty. Given the amount of uncollected levies at local authority

property that is registered with the Residential Tenancies Board might also fall within the remit of the ARP as a tenant may apply for the ARP subject to the consent of the property owner and other tenants. There are also likely to be cases of RTB property registrations … employment and settled in local communities who will seek to make their own arrangements, as many of their compatriots have already done. A monthly contribution of €600 tax free is still an attractive payment and is the equivalent of a normal rental property of over

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

full employment and are running budget surpluses. The contradictory remarks regarding the derelict property tax were a bit surprising. Some people were ultra critical of the councils for their inability to collect the tax in recent years. Deputy Gould criticised the Government for Cork County Council's inability … consistently applied throughout the jurisdiction. We cannot have any differences in the tax charged in Westmeath, west Cork or Kerry. We need to ensure people take corrective actions to bring derelict properties into a habitable state. If this is to work properly, it should not be a revenue