Cavan and Monaghan County Councils are among nine Local Authorities that have no properties listed on their register of vacant sites.
The Vacant Site Levy, introduced in 2018, is a charge put on lands that could be used for housing, but are not being put forward for development.
It's intended to encourage works and reduce land hoarding.
However, no money has been collected from this levy in Cavan or Monaghan since its introduction four years ago and no property is listed on the register of vacant sites.
In a statement to Northern Sound, a spokesperson for Cavan County Council said the Local Authority it "committed to the implementation of the Vacant Site Levy" and "very much aware of its importance and potential influence".
The statement adds that the Council has undertaken a "comprehensive study of zoned residential lands in Cavan" but confirms that no sites have been placed on the Vacant Site Register.
However, the spokesperson said Cavan County Council will "continue to act with due diligence in the implementation of this valuable measure".
Monaghan County Council has also been approached for comment.
Meanwhile, figures obtained by the Irish Independent of an analysis of reports submitted by local authorities last month, shows just under €1.3m was collected during 2021, although owners of vacant sites were liable to pay an estimated €17m.
