- What is a vacant site?
- Vacant sites register
- How much is the vacant site levy?
- Who do I contact about vacant sites?
The Urban Regeneration and Housing Act 2015 introduced a requirement to establish a vacant site register. The purpose of the register is to identify vacant sites within the functional area of the Council with a view to bringing such sites into beneficial use.
What is a vacant site?
A vacant site is either:
- Residential land (more than 0.05 hectares) where there is a need for housing in the area. The site is suitable for housing and the majority of the site has not been in use for an extended period of time.
- Regeneration land (other than residential land) where the majority of the site has not been in use for an extended period of time, or the site is having a negative impact on existing amenities or on the character of the area.
You can also find information on Derelict sites.
Residential Zoned Land Tax
A new Residential Zoned Land Tax will replace the vacant sites levy in 2024. The Residential Zoned Land Tax will apply to land which has not been developed for housing, but is serviced and zoned for residential development. The tax will be 3% of the market value of the land and it will be collected by Revenue. In the meantime, the vacant sites levy continues to apply.
The tax measure will, over the coming years replace the Vacant Site Levy, however the levy will continue to apply and accrue until the charge on land associated with the tax is levied in accordance with section 653Q of the Finance Act 2021. Any outstanding charges in respect of the vacant site levy will remain against the land in question to be collected by the local authority.
Vacant sites register
This is a register of lands in Laois that are suitable for housing but have not been put forward for development.
A site can be added to the vacant sites register when Laois County Council decides that the property has been vacant for 12 months or more. We must give written notice to the owner, of their intention to include a site on the register.
The register contains the:
- Location of each site including a map
- Name and address of the owner
- Current market value
If you own a site on the vacant site register you may have to pay the vacant sites levy (below).
The register is available at the offices of the Planning Department, Laois County Council.
Appealing a vacant site registration
If a local authority notifies you about including your site on the vacant sites register, you can appeal the decision within 28 days. If this appeal is unsuccessful, you can submit a further appeal to An Bord Pleanala.
How much is the vacant site levy?
Since 2019, the levy is 7% of the market value of the land. Previously it was 3%.
If you own a site on the vacant site register you may have to pay the vacant sites levy. The levy is intended to encourage the development of vacant sites and to reduce land hoarding.
The vacant sites levy is paid to Laois County Council each year until the site is removed from the register. The levy is paid in arrears each year, this means that the levy for 2023 was charged in January 2024.
You can read more about the vacant sites levy from the Department of Housing, Local Government and Heritage.
Further information
If you have any queries or complaints about vacant sites please email planning@laoiscoco.ie