Urban Regeneration and Housing Act 2015

Vacant Site Levy and the Vacant Site Register

Under the Urban Regeneration and Housing Act 2015, Donegal County Council must compile a register of lands in its area that are suitable for housing but are not coming forward for development.  Under this legislation a Vacant Site Register must be established from the 1st January 2017 and be maintained thereafter.

The vacant site levy will take effect from 2018 and will be payable to Donegal County Council by the owner of a vacant site that stands entered on the register on 1st January of that year.  The levy will be payable in arrears each year, beginning in 2019.

The Act provides that the amount of the vacant site levy is 3% of the market value of the site.  Where the site is subject to a loan the amount of the vacant site levy is to be reduced in accordance with the following bands:

• if the outstanding amount of the loan is greater than the market value of the vacant site, the vacant site levy in respect of the site is 0%;
• if the outstanding amount of the loan is greater than 75%, but less than 100%, of the market value of the vacant site, the vacant site levy in respect of that site is 0.75%; and
• if the outstanding amount of the loan is greater than 50%, but less than 75% of the market value of the vacant site, the vacant site levy in respect of that site is 1.5%.   

Donegal County Council has given written notice to relevant landowners setting out its reasons for additions to the Vacant Site Register.  The following link contains the Vacant Site Register for Co. Donegal.  Vacant Site Register

The legislation provides a mechanism to appeal this entry on the Vacant Site Register as follows:

1. The owner of a site entered on the Register may appeal against such entry directly to An Bord Pleanála within 28 days of the date of entry onto the register.  Any such appeal must demonstrate that the site, or a majority of the site, was not vacant or idle for the duration of the preceding 12 months. Where An Bord Pleanála determines that a site was not so vacant or idle (or was no longer a vacant site on the date on which the site was entered on the Register) the Authority must cancel the entry on the register in respect of that site.
2. The owner of a vacant site is entitled to appeal the above mentioned market value attributed to your property to the Valuation Tribunal within 28 days of the receipt of this notice.  Subject to a right of appeal to the High Court on a question of law, the determination of the Valuation Tribunal is final. 

Information on potential appeals process may be available directly from An Bord Pleanála and Valuation Tribunal at:

An Bord Pleanala                                   Valuation Tribunal

64 Marlborough St                                    Third Floor

Rotunda                                                  Holbrook House

Dublin 1                                                  Holles Street

Tel: (01) 858 8100                                    Dublin 2

Email [email protected]                           Tel 353 1 6760130

Web address www.pleanala.ie                  Email [email protected]

                                                              Web address www.valuationtribunal.ie