COMHAIRLE CONTAE ÁTHA CLIATH THEAS
SOUTH DUBLIN COUNTY COUNCIL

MEETING OF SOUTH DUBLIN COUNTY COUNCIL

Monday, February 14, 2022

QUESTION NO. 5

QUESTION: Councillor M. Johansson

To ask the Chief Executive to provide a report on any outstanding money from the vacant site levy (2019-2021) and how he intends to ensure collection of outstanding amounts?

REPLY:

South Dublin County Council established the Vacant Sites Register, under the Urban Regeneration & Housing Act 2015 (the Act), on 1st January 2017 and there are currently 11 no. sites on the Vacant Site Register (VSR)

In accordance with Section 15 of the Urban Regeneration and Housing Act 2015,  the vacant site levy is paid in arrears each year.  This means that to date, Notice to Demand Payments have issued as appropriate in respect of sites  for the years 2018, 2019 and 2020.

The levy for 2021 will not be charged or payable until 2022.

 It should be noted that  Section 17 of the Act states that ‘Notwithstanding sections 15 and 16 , where in any year there is a change in ownership of a vacant site, the amount of vacant site levy to be charged in respect of that site for that year, and for the preceding year, shall be zero’.   Accordingly, the status / change in ownership  of a number of these sites  is being examined. 

Similarly, a site owner may appeal the market valuation to the Valuation Tribunal within 28 days after the date of such notice, and the owner of a vacant site who receives a demand for payment of the vacant site levy may also appeal against same to an Bord Pleanála. 

The Council cannot seek payment until the outcome of such appeals have been determined, and while to date there appears to be c€1.3m outstanding in respect of the 11 sites entered in the VS Register this figure is subject to significant change, and amended demands may issue as appropriate. 

As with all valid debts, the Council will actively pursue payment of monies due.

Housing Policy Objective 15.2 of Housing for All has introduced a new tax to activate land for residential purposes which will in time replace the Vacant Site Levy. This was introduced in late 2021 by the Department of Finance and the Revenue Commissioners in conjunction with the Department of Housing, Local Government and Heritage under the Finance Act 2021. The Residential Zoned Land Tax provisions of the Act set out criteria to facilitate the identification of lands which fall within the scope of the tax, the aim of which is to activate and bring forward the development of housing on lands that are suitably zoned and serviced, as indicated on maps to be prepared by planning authorities for their respective functional areas.

The Council as Planning Authority will this year review vacant sites having particular regard to aligning the lands set out in the Core Strategy of the adopted Development Plan as part of active land management, and the Residential Zoned Land Tax (which will be operational on 1st February 2024) will replace the Vacant Site Levy when the new tax measure comes into effect.