Seanad debates vacant site levy transition during Planning Bill committee stage

Senator Alice-Mary Higgins has introduced an amendment to the Planning and Development (Amendment) Bill 2026 during committee stage debates in the Seanad to ensure outstanding vacant site levy payments remain collectible.

The proposed amendment seeks to preserve the powers of the Urban Regeneration and Housing Act 2015 to recover outstanding levies on vacant sites even after the repeal of section 15 of that Act. Senator Higgins expressed concern that the transition from the vacant site levy to the new Residential Zoned Land Tax (RZLT) could allow speculative landowners with outstanding liabilities to avoid payment.

During the debate, Senator Higgins highlighted differences between the two systems, noting that the RZLT rate of 3% represents a decrease from the 7% vacant site levy rate established in 2019. The debate also focused on the loss of public oversight, as the RZLT framework does not utilise the public vacant site register system, and allows exemptions for properties subject to the Local Property Tax.