Regional Aid
Dail Éireann — 2026-02-10
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Simon Harris (FG), Wicklow

The Deputy is right that the living cities initiative is just one tool. That is fair. The derelict sites tax will be another. It is my intention to update the Government in March on the policy direction in relation to that. We are working closely on it. There are meetings, at least weekly, between my Department, the Department of housing at official level. It is, as the Deputy knows, my intention to legislate for that tax in the next budget. We have not decided on the rate yet but it will be no lower than the current rate. There is an argument to be had around whether it should be higher but we will return to that.
I accept this is a big body of work so I am not apportioning any kind of blame or responsibility. I think Revenue will be able to do this quite quickly. The challenge will be when it is ready to be done in terms of what is dereliction and the consistent application of dereliction. When you move, as the Deputy knows, from a levy to a tax, it has to be applied formally. I am very open to having a conversation about how quickly it can be done but it will involve a lot of work on the part of the local authorities as well as Revenue. Revenue is good at collecting tax but we have to have absolute clarity on the maps, dereliction, what is a tax and how that is applied in Louth and Wicklow on a consistent basis.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-02-10/debate/main
Retrieved: 2026-08-14T04:54:36+00:00
Sitting date: 2026-02-10