19 October 2026
By Elaine Murphy
elaine@TheCork.ie
Fianna Fáil TD for Cork South Central and party spokesperson on Housing, Deputy Séamus McGrath has welcomed changes to how derelict properties will be identified and taxed, describing the move as an important step towards bringing properties back into use.
Under the new system, local authorities will identify derelict properties and compile registers, while the Revenue Commissioners will collect the new Derelict Property Tax, replacing the existing Derelict Sites Levy.
Fianna Fáil TD for Cork South Central and party spokesperson on Housing, Deputy Séamus McGrath
Deputy McGrath, who has been calling for greater use of local authority data to improve the effectiveness of vacant property tax, said:
“To me, it seems absolutely logical that we make use of the information already available to us. Local authorities hold valuable data on vacant and derelict properties, and we should be using it to ensure these properties are identified and action is taken.
“More than 7,000 properties have been brought back into use through the Vacant Property Refurbishment Grant, and there are supports available for owners who want to do the same. We need to build on that progress and ensure properties are not left sitting derelict when they could be providing homes for families.
“This tax should be about encouraging owners to bring properties back into use, rather than simply collecting money. Leaving a property derelict should not be the easier option.”
The latest Department of Housing figures show that 7,162 previously vacant and derelict properties have been brought back into residential use through the Vacant Property Refurbishment Grant since 2022, supported by over €396 million in funding.
The changes follow reports that more than a third of local authorities collected no revenue from the existing Derelict Sites Levy in 2024, leaving an estimated €26 million uncollected.