Dublin City and Donegal County Councils are the only local authorities to have published any entries on the register of vacant sites set up to stop the hoarding of land that could be used for housing.
Most local authorities have “established” a register, as they were required to under planning legislation by January 1st, but the published registers remain blank.
The register of vacant sites allows local authorities to impose a 3% levy on property owners who fail to develop prime housing land.
Some local authorities said they were in the process of amending their development plan to allow for the register to be established.
A small number of council planning departments said they did not currently have a register.
Donegal’s four vacant sites are all in private ownership, and range in value from €32,670 to €252,600.
To be hit with the levy, the vacant sites must be bigger than 0.05 of a hectare, excluding gardens. The majority of the site must be “vacant or idle” for more than 12 months, be zoned for residential or regeneration purposes, and be in an area in need of housing.
The levy will be charged from 2018, but will not be payable until 2019.
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