Under the vacant site levy provisions in the Urban Regeneration and Housing Act 2015, planning authorities were empowered to apply a vacant site levy of 3% of the market valuation of relevant properties which were listed on local authority vacant site registers in 2018, which relevant owners were liable to pay in January 2019. The rate of the levy increased to 7% for sites listed on local authority vacant sites registers from 2019 onwards which site owners became liable to pay in January of the following year.
The requested information is provided in the Table below. This is based on returns submitted to my Department further to the issuing of Circular Letter PL 03/2021 on 8 March 2021 requesting the submission of a progress report on the collection of the levy by each local authority.
Vacant site levy payments (in respect of 2018 - 3% rate)
-
|
Demands Issued
|
|
Payments collected
|
|
Payments outstanding
|
|
Number of sites liable 2019
|
Number
|
Levy due
|
Number
|
Levy collected
|
Number
|
Levy outstanding
|
0
|
0
|
€0
|
0
|
€0.00
|
0
|
€0
|
Vacant site levy payments (in respect of 2019 - 7% rate)
-
|
Demands Issued
|
|
Payments collected
|
|
Payments outstanding
|
|
Number of sites liable 2020
|
Number
|
Levy due
|
Number
|
Levy collected
|
Number
|
Levy outstanding
|
6
|
6
|
€516,950
|
0
|
€0.00
|
6
|
€516,950 4
|
Vacant site levy payments (in respect of 2020 - 7% rate)
-
|
Demands Issued
|
|
Payments collected
|
|
Payments outstanding
|
|
Number of sites liable 2021
|
Number
|
Levy due
|
Number
|
Levy collected
|
Number
|
Levy outstanding
|
5
|
5
|
€481,950
|
0
|
€0.00
|
5
|
€481,950
|