South Dublin County Council owed €1.3m in vacant site levies
Gary Ibbotson 25 Feb 2022
South Dublin County Council is owed €1.3 million in vacant site levies, the local authority has revealed.

The vacant site levy is applied to land or property that has been listed on the vacant site register after it has been determined that the owner has left the site unused for predetermined amount of time.
According to SDCC, there are currently 11 sites on the register.
The levy was set at three percent of the land value up until 2019 and then seven percent from 2019 onwards.
The figures were revealed as a reply to a question submitted by People Before Profit Councillor Madeleine Johansson.
“The vacant site levy was supposedly introduced to stop the hoarding of land by charging a fee each year that the site is vacant,” Johansson said.
“It’s clear that the measure has not worked and the fact that there is over a million euros outstanding is simply outrageous.”
In response to Johansson’s questions, the council said that under the Urban Regeneration and Housing Act 2015, the 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 payable until late this year, SDCC said.
It also said that if 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.”
Under the act, a landowner can also appeal the levy which may delay the payment until the appeal can be heard by An Bord Pleanala.
“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,” it said.
“The council cannot seek payment until the outcome of such appeals have been determined, and while to date there appears to be €1.3m outstanding in respect of the 11 sites entered in the VS Register this figure is subject to significant change.”
Johansson says that land hoarders should face swift penalties to letting properties lie idle.
“We are in an ever worsening housing crisis and at the same time we see how greedy land owners can hoard valuable housing land without any repercussions,” she said.
“There are too many opportunities for land owners to appeal the levies, and there needs to be substantial change to government policy when it comes to land hoarding.”