Seanad debates vacant site levy transition and outstanding debts under Planning Bill
Wednesday 15 July 2026
During Seanad committee stage debates on the Planning and Development (Amendment) Bill 2026, Senator Alice-Mary Higgins proposed an amendment to secure outstanding vacant site levy payments before its repeal.
Senator Alice-Mary Higgins has proposed an amendment to the Planning and Development (Amendment) Bill 2026 to ensure that any outstanding vacant site levy debts remain collectable after the levy's legislation is repealed.
Speaking in the Seanad, Senator Higgins moved amendment close-out terms to ensure that the Urban Regeneration and Housing Act 2015 would continue to apply to outstanding demands for the vacant site levy, even after the repeal of section 15 of that Act takes effect.
Senator Higgins expressed concern that transitioning entirely to the Residential Zoned Land Tax (RZLT) could allow speculative landowners with unpaid levies to escape their financial obligations. She highlighted that the RZLT rate of 3% of market value represents a reduction from the 7% vacant site levy rate established in 2019.
Additionally, the debate highlighted structural differences between the two systems. While the vacant site levy required public registers to track idle lands impacting local amenities, the incoming RZLT operates as a self-assessed tax administered via Revenue, which the Senator argued lacks the same public oversight and focus on physical dereliction.