Cllr Geraldine Donohoe (Ind ) has called on the Government to adopt a more creative approach to tackling Ireland’s housing crisis by introducing a tax amnesty for owners of vacant and derelict properties as part of Budget 2026.
Highlighting the growing national focus on the Circular Economy, Cllr Donohoe said it was time for the State to extend the same principles of reuse and regeneration to Ireland’s vast stock of empty homes.
“The Government talks about moving towards a circular economy, where resources are kept in circulation and waste is minimised,” she said. “What better way to live up to that principle than by bringing thousands of vacant homes back into use?”
During a recent walk along a 2km stretch of a local road, Cllr Donohoe noted no fewer than 10 vacant or derelict homes, each with existing services such as electricity, water, and septic systems, and all located within easy reach of schools, community facilities, and major transport links.
“These houses had planning permission when built, they’re connected to utilities, and they’re only an hour from the airport and a major city,” she explained. “Many are tied up in probate or nursing home arrangements, but they’re still homes — and they’re going to waste.”
According to the Census 2022, there were 163,433 vacant properties (excluding holiday homes ) across the country on Census night. Broader estimates suggest the figure could range between 102,000 and 164,000, representing a huge untapped housing resource.
Cllr Donohoe suggested that a tax amnesty could incentivise property owners to bring these homes back into use, echoing economist David McWilliams, who has argued that the State should “use the tax system to reward good behaviour and punish bad”.
“We should declare war on dereliction,” she said. “A tax amnesty is our best weapon.”
Cllr Donohoe added that reviving derelict homes could have transformative effects on rural and suburban communities.
“Imagine the life that would come back into that 2km stretch of road if those ten homes were part of the circular economy,” she said. “Think of the families, the memories, and the community spirit that could be rebuilt, instead of people living in unsuitable or emergency accommodation.”
