Vacant sites

Vacant sites have two main defining features:

• They are larger than 0.05 hectares.
• They have been left vacant for at least 12 months.

Vacant sites are on land that is zoned for either residential or regeneration use.

Residential land

Sites on residential land are considered vacant if:

• They are in an area that needs housing
• They are suitable for housing
• The site or majority of the site has been left vacant

Regeneration land

Sites on regeneration land are considered vacant if:

• The majority of the site is vacant or idle.
• The vacant site is having a negative impact on existing amenities (facilities), the character of the area
• It reduces how well existing public infrastructure and facilities work for people in the area.

You can read the definition of a vacant site in the Urban Regeneration and Housing Act 2015.

The vacant sites register is a register of land in a local authority’s area that is suitable for housing but has not been put forward for development.

Your local authority can add a site to the vacant sites register if it has been vacant for 12 months or more.

If you own the site, your local authority must give you written notice of their intention to include your site on the register.

You can view the vacant sites register at your local authority’s office or on their website.

What information does the register list?

The register contains:

• A description of the site including a map
• The name and address of the owner
• Current market value of the site
• The folio details for the site, if the land is registered

Local authorities must maintain a vacant sites register. This was introduced by the Urban Regeneration and Housing Act 2015.

Appealing the decision with the local authority

If your local authority notifies you to include your site on the vacant sites register, you can appeal the decision with them.

You must appeal within 28 days of getting the notice from your local authority. Your appeal should explain why your site should not be entered on the register.

The local authority will consider your submission and decide if they still want to add your site to the register. If they add your site to the register, they will send you a written notice of this.

Appeal to An Coimisiún Pleanála

If your appeal to the local authority is unsuccessful, you can submit an appeal to An Coimisiún Pleanála. This costs €500 and should be in writing.

You must appeal within 28 days of getting the notice from your local authority telling you that your site has been added to the register. Your appeal should give evidence that your site has not been vacant for the last 12 months.

It should include:

• Your name and address
• The site’s address, Eircode or a map highlighting the area
• Details of the decision you are appealing
• The reason you are appealing. You should outline why you think your site should not be included in the register.
• Any supporting evidence. For example, any documents or photographs that support your appeal such as utility bills or planning permission.

Before 2025, if you owned a site on the vacant site register you had to pay the vacant sites levy to your local authority. The vacant sites levy was initially 3% of the market value of the vacant site, but this was increased to 7% in 2019. The levy aimed to encourage the development of vacant sites and reduce land hoarding.

However, in 2025, the Residential Zoned Land Tax (RZLT) replaced the vacant sites levy. The RZLT applies to land which has not been developed for housing but is serviced and zoned for residential development.

The RZLT is 3% of the market value of the land and is collected by Revenue.

If you have not paid your vacant sites levy after the RZLT started, those outstanding charges still apply and must be paid.

Contact your local authority if you:

• Have a query or complaint about a vacant site
• Want to report a vacant site

If you notice a vacant home in your area, you can report it to your local authority using the online form on vacanthomes.ie.

The local authority will investigate and, if appropriate, work to bring the vacant home back into use. Visit our page for more information about vacant homes.

There are also a number of grants and schemes available to refurbish or renovate vacant homes.