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Simon Harris announces national derelict sites tax plan

Simon Harris announces national derelict sites tax plan

Simon Harris will bring details next week to Cabinet for a derelict sites tax aimed at returning idle properties to use during the housing emergency. He says the measure is designed to change behaviour, not raise revenue, and will include powers for Revenue where owners refuse to act.

Policy announcement


Simon Harris sets out a plan to make the derelict sites levy a national tax. The proposal will be taken to Cabinet next week and is presented as a tool to compel owners to repair or release properties that could house families and young people.

Problem identified


Harris calls it an absolute disgrace that thousands of properties, including some owned by state agencies, lie idle at a time of national housing emergency. He warns that until housing is fixed the social contract will remain broken.

Enforcement and intent


The leader stresses the aim is behavioural change: offer solutions to bring homes back into use, but apply the levy and use the powers of the Revenue Commissioners where owners refuse to act. The measure follows criticism of local authorities for failing to collect levies despite extra resources.

Simon Harris — clip from remarks: Simon Harris announces national derelict sites tax plan (09.06.2026)

Expected consequences


The plan signals tougher national action on vacant and derelict properties, with the government emphasising returned homes for families and young people rather than maximising tax receipts. Details will follow when Cabinet considers the proposal next week.

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Transcript
I'm also intending to bring forward details next week to Cabinet in relation to a derelict sites tax. It is an absolute disgrace at the time of a national emergency when it comes to housing that there are thousands upon thousands of properties, including some owned by state agencies, lying idle that could be put back into use for families and for young people. Until we fix housing, the social contract will remain broken. We brought in a derelict sites levy where local authorities were meant to collect levies if people left the properties lied idle for ideas well beyond my comprehension. Most of them haven't done that, despite significant additional resources being applied and given to local authorities. We saw shocking examples of this on RT in recent weeks. So we're going to fix this and we're going to get revenue to collect the levy and have this as a national tax. Of course, this is not a tax we want to bring in much money. This is actually a tax that we want to change behaviour. If you're sitting on a home that is derelict or something that could become a home, come talk to the state. There are many ways of getting that home back into use. But if you're going to refuse to do anything, then we're going to use the powers of the revenue commissioners as well.