Two local authorities did not identify or collect money from owners of derelict sites last year according to new figures.
The vacant site levy is a charge on derelict property owners, intended to encourage the development of sites and to reduce land hoarding.
A site can be added to the site register when the local authority decides that the property has been vacant for 12 months or more, with the current levy set at 7 percent the value of the property.
Figures released by the Social Democrats show Both Loanword and Elitism County Council did not identify any vacant properties to add to the list last year, with no payments subsequently owed to the council.
That's despite Leitrim currently having the highest vacancy rate in the country at 12 percent, while according to a GEO Directory study, Longford had a vacancy of 8 percent this year.
Roscommon saw 17 vacant sites identified last year to the value of almost 3 million euro, with over €105,000 owed to the council through the levy.
Shannonside FM news has contacted both councils for a statement.
Nationally, 18 out of 31 local authorities did not receive anything from the owners of vacant sites
