The Bill seeks to expand the definition of "derelict" buildings for the purpose of placing buildings on the derelict sites register to include buildings that are "damaged", "neglected" and are not habitable without remedial works, buildings that have entrances and windows boarded up and buildings that have been disconnected from electricity or water services for a period of two years. The Bill would repeal the derelict sites levy and a derelict sites tax would be introduced.

I very much welcome and support the objectives of this Bill, which aims to robustly address vacancy and dereliction by transforming the derelict sites levy into a robust derelict sites tax, collected by Revenue as opposed to local authorities, thus ensuring the taxes are systematically collected, which will ensure efficiency and reinvestment into affordable housing.

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