Kerry writes off €655,000 in 'unenforceable' derelict site levies

Kerry County Council had to remove all the sites from its derelict sites register and write off unpaid levies of €655k after 'various inaccuracies' were found in the files

Kerry County Council CEO Fearghal Reidy. Unpaid levies of €655k were written off after it was found they were 'unenforceable due to various inaccuracies in the files' Picture: Domnick Walsh 

Kerry County Council had to remove all the sites from its derelict sites register, and unpaid levies of €655k were written off after it was found they were “unenforceable due to various inaccuracies in the files”.

A report from the Local Government Audit Office highlighted the issue, which meant that no derelict site levy was collected in Kerry in 2024. 

The issues highlighted in Kerry come amid wider issues with the collection of the levy, with over €26m outstanding nationwide at the end of the same year. 

“The council’s vacant homes office conducted a full review of all derelict site files and associated derelict site levies,” it said.

All 64 sites removed from register

“Following this review, all 64 of the derelict sites on the register at the start of the year were removed. Unpaid levies of €655k were written off.”

The audit noted that 29 of the sites had been added back on as of the end of 2024, while 10 new sites had also been added.

All local authorities are required to submit a notice to the Government annually of the properties on their derelict sites register. Any site put on the register is subject to an annual levy of 7% of the market value of the property, which continues to apply until the site is rendered non-derelict.

Previous pledge to pursue outstanding levies 

The chief executive of Kerry County Council said the collection of levies was a focus for its dedicated office in 2025.

“Where no engagement is forthcoming on the payment of derelict site levies, files are being referred to the legal department to register the charge on the property,” Fearghal Reidy said. “The derelict sites office will seek payment through the courts where appropriate.”

Elsewhere in the audit, it found that 2,890 accounts were in arrears on their housing rents in 2024, owing €1.7m to Kerry County Council.

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However, it noted that “a significant element of arrears” is concentrated among a relatively small number of rental accounts. Of the accounts in arrears, 387 of them owe over €1,000 each and owe the council a combined €1.3m.

“As part of [our pro-active] approach, accounts which are falling into arrears are identified at an early stage, and effective measures are implemented to address the situation before significant levels of arrears accumulate,” said Mr Reidy.