Louth TD welcomes revenue takeover of derelict sites levy in Budget 2026

Labour’s Finance Spokesperson Ged Nash TD has welcomed the Government’s decision in Budget 2026 to transfer responsibility for collecting the Derelict Sites Levy from local authorities to the Revenue Commissioners. He said the move, which Labour has long called for, marks a significant step forward in holding big developers and property owners to account.

The Louth TD said:

“Labour has been calling for years for the Derelict Sites Levy  to be collected by Revenue rather than local authorities. Big developers and speculators have ignored local councils for too long — but they won’t be able to ignore Revenue. This change is a long overdue recognition that tackling vacancy and dereliction requires serious enforcement.

“For too long, the problem of vacancy and dereliction has been treated as an afterthought. Across every town and city in Ireland, families walk past boarded-up homes and crumbling buildings that could be providing secure housing. By empowering Revenue to collect the levy, Government is finally acknowledging that the system must have teeth.”

Deputy Nash also responded to the extension of the Living City Initiative to large towns, which provides tax breaks for renovating vacant and derelict buildings.

“I welcome any effort that makes it easier and more attractive to bring vacant and derelict properties back into use, particularly in our towns and smaller urban centres. Extending the Living City Initiative is a positive step, and it will be welcomed in my own local area in Drogheda and Dundalk, but it must deliver real change on the ground. For too long, tax reliefs in this area have been overly complex and underused.

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“If this measure is to work, it must be accompanied by clear guidelines, proper oversight, and a focus on making homes liveable again — not just another perk for developers or landlords sitting on idle properties.”

He added that the housing crisis can’t be solved with piecemeal incentives alone.

“We need a joined-up national strategy that combines enforcement, investment, and reform. The Derelict Sites Levy, properly enforced by Revenue, can help shift behaviour. But it must be backed by real funding for local authorities to identify, acquire, and renovate vacant properties. We need to see homes, not headlines.”