Vacant site levy

Update November 2025

A vacant site levy was established under the Urban Regeneration & Housing Act 2015. This levy was a site activation measure, to ensure that vacant land in urban areas is brought into beneficial use.

A vacant site was set out in Section 5 of the Act, and was defined as any land (exceeding 0.05 hectares) where:

- in the case of residential land: there is a need for housing in the area, the site is suitable for housing and the site, or majority of the site, is vacant or idle; and
- in the case of regeneration land: the majority of the site is vacant or idle and is having a negative impact on the character of the area.

On January 1st 2017, Kilkenny County Council established a Vacant Sites Register. A vacant site can be entered on the register when the Council is of the opinion that it has been vacant for a minimum of 12 months preceding its entry on the register.

The Council utilised this mechanism to good effect to target under-utilised sites, a total of 29 vacant sites were cancelled from the Register due to site activation or improvement.

The Residential Zoned Land Tax is now in effect, and the Vacant Sites legislation is to be rescinded. All sites are now cancelled from the Council's Vacant Sites Register. More information on the RZLT is available here.

Archived Material

What has been the process in County Kilkenny?

In line with the approach outlined in the Department's Circular Letter PL7/2016 "Re: Implementation of the Vacant Site Levy", in the first instance the Council provided for the development of vacant sites in designated areas as an objective in the Development Plans. The designated areas correspond to the County Core Strategy (and settlement hierarchy) with Kilkenny City and Ferrybank as the largest urban centres, and the next tier in the hierarchy being the District Towns of Callan, Castlecomer, Graiguenamanagh and Thomastown.
Variation 2 to the County Development Plan, and Variation 4 to the City and Environs Development Plan, which established the policy context for the implementation of the levy, were adopted by the Council on Monday the 23rd October 2017. Provision for the application of the levy was also included in the Local Area Plan review processes.

Process for including sites for 2018

A targeted approach was taken in Co. Kilkenny and in 2017, sites in Kilkenny City, Castlecomer and Ferrybank were selected, as the relevant Development/Local Area plan policy context would be in place in these urban locations by the end of 2018, when the levy is payable.

Kilkenny County Council notified 35 property owners (relating to 32 vacant sites) in these 3 targeted locations by way of letter in November, 2017, outlining the reasons their sites were considered vacant under the legislation. The identification of these sites did not require entry onto the lands.

Property owners had the right to make a submission and 24 submissions were received. All submissions were considered. Following this consideration, a total of 30 sites were then entered on the vacant site register in December 2017. The Council served a second notice to the owners of these 30 sites in December, stating that their sites were now entered on the Register, and giving them information on how to appeal.

The Vacant Site Register went live on the Council's website on 21st December, 2017.

Process for including sites for 2019

During 2018, sites were reviewed across the three urban areas of Kilkenny City, Castlecomer and Ferrybank, and sites were also assessed in Callan and Thomastown. In December 2018, the Council added a total of 21 Vacant sites to the Register.

Process for including sites for 2020

During 2019, sites were reviewed across the five urban areas of Kilkenny City, Callan, Castlecomer, Ferrybank and Thomastown. In December 2019, the Council added a total of 17 Vacant sites to the Register.

Process for including sites for 2021

During 2020, sites were reviewed in the urban areas of Kilkenny City, Ferrybank and Thomastown. Owners were notified of the Council's intent to enter their site on the Register.

What is the difference between Vacant sites and Derelict Sites?

A vacant site differs from a derelict site in that under the Derelict Sites Act, a derelict site is any land that "detracts, or is likely to detract, to a material degree from the amenity, character or appearance of land in the neighbourhood .... because of: Structures which are in a ruinous, derelict or dangerous condition, or the neglected, unsightly or objectionable condition of the land or of structures on it, or the presence, deposit or collection of litter, rubbish, debris or waste." The vacant site levy is an activation measure aimed at encouraging landowners in urban areas to develop residential or regeneration land primarily for the purposes of housing, whereas the derelict site levy is aimed at improving the character of an area, through for example addressing eyesores and sites that are a source of anti-social behaviour.

Where can I find out more?

Anyone with a query in relation to the Vacant Site Levy should contact the Planning Department on (056) 7794010 or email vsr@kilkennycoco.ie.

Kilkenny County Council

Comhairle Chontae Chill Chainnigh