Unpaid invoices totalling almost €2.3 million remain unpaid by owners of 48 derelict properties across Galway city so far this year.
Tánaiste Simon Harris brought proposals to cabinet this week that the Revenue Commissioners should be charged with collecting a new Derelict Property Tax from 2027, however they will not pursue arrears from 2024 to this year.
He claimed local authorities across the state “had not done enough” to tackle abandoned buildings registered as derelict. However opposition TDs, local government associations and councillors of all parties have pushed back against the criticism.
The Galway city and county councils were identified as two of the 11 local authorities which collected nothing in 2024, despite jointly having jurisdiction over hundreds of run-down properties, including some they own.
There were 11 properties on Galway city council's derelict site register at the end of 2024.
Galway city’s director of finance, Helen Kilroy, said a team of five full-time staff was tasked with enforcing the seven per cent derelict site levy set by government in July 2024. “This is a complex process which begins with engagement up to enforcement, and it is fully funded by Galway’s rates payers,” she said.
Many properties may be owned by vulnerable persons, be under probate, be involved in complex legal disputes, or have other complications, with the council’s ultimate measures being compulsory purchase, or putting a charge on the property so dereliction arrears are paid on its eventual disposal.
In 2024, the City issued 169 notices under the 1990 Derelict Sites Act, with 100 properties remediated during the year without going on the register.
Levies totalling €192,850 were applied to seven derelict city sites in 2025.
A Derelict Sites Policy was adopted by Galway City Council in 2025, and compulsory acquisition commenced on four properties on the register.
Council officials said Vesting Orders have been issued for three of these properties, with negotiations taking place on a fourth. "Levies on the compulsorily acquired sites will be recouped by deduction of payment for these sites. No other levies were paid in 2025," the council said in a statement.
Interest of €19,328.75 has been applied on unpaid levies raised in 2025. There were 95 sites on Galway City Council’s Derelict Sites Register at the end of 2025.
€2.3 million has been applied in levies on 48 derelict sites in 2026, with payments of €37,738 made by June.
"Levies will continue to be recouped on compulsorily acquired derelict sites by deduction from payment for these sites. Interest will be raised on all unpaid derelict sites levies in 2026, and legal charges will be applied to the sites concerned for levies outstanding by the end of 2026."
There are 110 sites on Galway City Council’s Derelict Sites Register as of June 17.
City councillor Níall McNelis (Lab ) hit out at the Tánaiste for blaming local authorities, when his government refused to fund extra resources or staff for sometimes complex, derelict levy collections.
“This is a weak response to the housing emergency – caused by his government – trying to put the boot into councils already not funded enough by central government – like ours is,” he said. “Properties left vacant for a prolonged period should be purchased, and the council should be properly resourced to do this. Many could be returned to housing stock. The speculators and land hoarders Fine Gael refuses to challenge are profiting from the misery caused by this chronic shortage of homes,” he said.
Separately, the city council has published Commercial Rates waiver estimates for businesses which elect to occupy vacant units.
A year one, 100 per cent waiver will be reduced by half each year until full rates are due by the fourth year of occupation. Amusement arcades, barbershops, casinos, charity shops, nail bars, phone shops, takeaways, vape/e-cigarette shops, bookies and convenience stores are excluded from the waivers.
If vacancy waivers follow previous trends under the former vacancy abatement scheme, City Hall calculates that it would forego €1,054,212 in tax income for the first 12 months.
The intent of the proposed scheme is to provide an incentive for new businesses to locate in premises that have been empty for over one year, and encourage diversity of retail opportunities within a designated area.
This article was edited on June 18 with up-to-date figures
