Donegal County Council has not imposed any vacant site levies since it was introduced in 2018.
The Council said that challenges faced by local authorities in effectively implementing the legislation remain unchanged, and are likely to have been increased by Covid-19.
One of the main challenges is in identifying if there is a housing need in the area, as per the criteria outlined in the ‘Urban Regeneration and Housing Act 2015’, as the Council says the criteria are unclear and open to different interpretation.
Another challenge they face is the modest amounts of income that may be realised by the levy in Donegal.
