€5m in derelict sites levies to remain uncollected?

Cork City Council is currently owed over €5 million in uncollected derelict site levies, which will not be collected by Revenue as part of the new collection scheme entering into force in 2026.

Under Budget 2026, the Government announced the replacement of the currently in place derelict sites levy – which is collected by local authorities – with a derelict property tax – which will be centrally collected by Revenue.

However, Revenue have confirmed that they will not be collecting any outstanding charges on derelict sites, with this responsibility to remain with local authorities.

There are currently 159 properties on Cork City Council’s derelict sites register.

A number of others are under investigation and may be added to the register in future.

Thomas Gould TD said the decision by Minister for Housing James Browne TD not to provide extra funding for local authorities to collect these outstanding levies was “essentially an amnesty”.

“Cork City Council should be fully resourced to collect the remaining levies. No-one who leaves a home or building to rot should be allowed to get away with this. I have called for Revenue to collect these levies for far too long now but instead, it’ll be 2027 before they even begin.

“In the meantime, speculators know they can make a quick buck in Cork city and the only ones living in derelict buildings are rats and pigeons. It’s shameful,” he said.

A spokesperson from Cork City Council said: "

Cork City Council applies a robust approach to the collection of Derelict Site Levies, posting the highest collection rate by site of any Local Authority in 2024. As of November 2025, levy collection looks set to exceed collection figures for 2024. Derelict Sites are distressed assets and represent complicated and challenging situations.

"Efforts to recoup the maximum possible levies will remain ongoing through 2026 and beyond, ahead of levy collection being taken over by Revenue in 2027."