The derelict sites levy and the new Derelict Property Tax, for owners and buyers

Around 2,100 properties are on derelict sites registers across Ireland, against estimates that up to 19,000 are derelict (RTÉ, April 2026). That gap is what the new tax is aimed at: councils have registered a fraction of what they could, and much of the levy charged is unpaid. Dublin City Council told the Irish Times in April 2026 that it had 138 properties on its register, planned to have at least 500 on it within two years, and was owed about €10 million in levies.

On 25 September 2026 Dublin City's register had 148 entries. The oldest was entered in 2007; the newest on 18 September 2026.

What the 1990 Act does

• Definition (s.3). A derelict site is land that detracts, or is likely to detract, to a material degree from the amenity, character or appearance of land in the area: ruinous or dangerous structures, a neglected or unsightly condition, or dumped rubbish.
• Register (s.8). Every council must keep a public register of derelict sites. Before entering a site, it must give the owner notice and consider any objection.
• Notice (s.11). The council can serve a notice requiring the owner to take specified measures, with at least a month to comply.
• Compulsory acquisition (s.14). A council may acquire a derelict site by agreement or compulsorily.
• Levy (s.23). The owner of a registered site in an urban area pays a levy each year the site stays on the register. It has been 7% of market value since the 2020 local financial year; the Planning and Development (Amendment) Act 2018 raised it from 3%. Unpaid levy carries interest of 1.25% for each month or part of a month.
• Appeal (s.22). An owner who disputes the council's market valuation can appeal to the Valuation Tribunal within 28 days of the notice. The levy itself can't be appealed.

The Derelict Property Tax

Budget 2026 (October 2025) announced a Derelict Property Tax to replace the levy. Revenue will run it, not the councils, at a rate the Minister for Finance said would be at least 7%. The councils keep the registers. Reports in June 2026 set out a first phase covering 107 towns and cities of 4,000 people or more, Dublin included, then a further 64 towns of 2,000 or more, with preliminary registers from 2027. Levy already owed under the 1990 Act stays payable.

It is due in the Finance Bill 2026 and was not law on 25 September 2026, so the rate and start date may still change.

For an owner

A registered site costs 7% of its value every year it stays on, and from 2027 the bill is expected to come from Revenue rather than the council. There are three ways off the register: fix the condition that put the site on it, sell to someone who will, or develop it. Check whether levy has been demanded and whether interest is running. If you think the valuation is wrong, the appeal window is 28 days.

For a buyer

A register entry is a public reason to sell, and the list shows exactly which sites carry one. Before you buy, ask for the register entry, any s.11 notice and a statement of levy owed: arrears already owed stay payable after the switch to the new tax. Then find the owner (see who owns this site) and read the site's planning history.

Frequently asked questions

How much is the derelict sites levy?

7% of the site's market value a year, set by s.23 of the Derelict Sites Act 1990 since the 2020 local financial year. Late payment carries interest of 1.25% a month.

Who will collect the Derelict Property Tax?

Revenue. The councils keep the registers. The tax was announced in Budget 2026 and is due in the Finance Bill 2026; it is not yet law.

Can I appeal a derelict site valuation?

Yes, the market valuation, to the Valuation Tribunal within 28 days of the notice (s.22). The levy itself can't be appealed.

Where is the Dublin derelict sites register?

Each council publishes its own. Buildable puts all four on one map and one list: see the links below.