The owner of the former Waterford Crystal factory site says he is surprised and disappointed that Waterford Council has placed it on the vacant sites register.
The register allows local authorities to impose a three percent levy on property owners who fail to develop prime housing land.
Noel Frisby who has appealed the decision to An Bord Pleanala says this 36 acre site can hardly be described as vacant or idle since he purchased it in 2013.
Mr Frisby said they had been working closely with the Environmental Protection Agency to deal with get rid of pollution on the site, and until such time as the environmental issues had been dealt with they cannot develop it.
He said the site would be ideal for any expansion of Waterford Institute of Technology as they continue efforts to attain University status.
He has held several discussions with officials in WIT but they are not currently in a position to give any commitment to develop the site.