Dublin, 5 November 2025: Dedicated vacancy teams in local authorities, expanded reuse grants and a wider suite of tax measures are required to tackle Ireland’s vacancy crisis and deliver much-needed homes, according to recommendations launched today by the Vacant to Vibrant Building Alliance (VVBA), a cross-sector coalition of business, civic and environmental leaders.

Speaking ahead of the launch, Phillip Lee, VVBA Chairperson, commented:

“Budget 2026 contained welcome new measures to tackle vacancy and dereliction, but bolder and more integrated policies are needed to accelerate action on vacancy. With the right policies to direct and incentivise reuse of derelict, vacant and under-used buildings, a significant number of homes can be delivered quickly, at lower cost to society and with fewer carbon emissions than new build, all while reinvigorating and re-energising our villages, towns and cities.”

The four primary recommendations from the Vacant to Vibrant Building Alliance are:

• Establish adaptive reuse programme offices in local authorities
• Expand the Croí Cónaithe initiatives
• Introduce targeted time-bound tax incentives and increase the vacant tax
• Improve planning processes and building regulations

VVBA Chairperson Philip Lee added:

“Establishing adaptive reuse programme offices with multi-disciplinary teams in local authorities is critical. These reuse teams would include architects, surveyors, engineers and other relevant professionals.  They would assist with driving public acquisition of vacant buildings, delivering complex projects, and providing guidance and support to building owners, helping them navigate issues with planning and building regulations.”

VVBA also recommends expanding the Croí Cónaithe Initiatives to cover complex multi-unit redevelopment and adaptive reuse projects. Marion Jammet, Director of Policy and Advocacy at the Irish Green Building Council, commented:

“To accelerate the reuse of vacant properties and deliver homes in our towns and cities, the vacant property refurbishment grants should be expanded. In particular, it needs to be based on the number of residential units created, rather than per building, and to be made available for mixed-use properties and for businesses. This is key in supporting “above the shop” living. For complex projects, up-front feasibility study grants are also needed to reduce risk and help kick-start the renovation process.”

While Budget 2026 contained new taxation measures to tackle vacancy, VVBA says that a more comprehensive suite of incentives is needed to have a real impact. This includes a time-limited Capital Gains Tax exemption for those who sell vacant properties for proven residential use, and a reduction in VAT on construction products that contribute to carbon savings.

Edward Mc Auley, Director of Practice & Policy at Society of Chartered Surveyors of Ireland, commented:

“Budget 2026 points us in the right direction for accelerating action on vacancy, but a more comprehensive suite of fiscal measures is needed to accelerate action to more effectively unlock the potential to deliver homes from vacant dwellings in Ireland.”

Meanwhile Tom Gilligan, Director of Services at Mayo County Council, commented:

“Vacancy and dereliction remain a significant challenge in many of our rural towns and villages, but with the right policies and incentives we can turn many of these buildings into new homes right in the heart of our communities, thus reinvigorating our urban centres.” 

Panel discussion at VVBA Launch in Buswells Hotel. (L -R) Shirley Coulter SCSI chairing the session, Deputy Conor Sheehan – Labour, Deputy Micheál Carrigy – Fine Gael, Deputy Séamus, McGrath – Fianna Fail, Deputy Eoin O’Broin – Sinn Fein, Senator Malcom Noonan – Green Party. Credits: Kevin Mcfeely – Paul Sherwood Photographer 

About the recommendations:

These recommendations were developed by the Vacant to Vibrant Building Alliance through extensive research, consultation, and a consensus-building process between November 2024 and August 2025.

Download the short version of the recommendations
Download the full version of the recommendations here

Read more here about Vacant to Vibrant Building Alliance (VVBA)