An Bord Pleanála has refused an appeal to have the former Smurfit paper mill in Clonskeagh owned by Bain Capital removed from Dublin City Council’s vacant site levy list.  The levy was introduced in a bid to cut down on derelict sites and encourage housing development in the capital. Sites on the list must be zoned for either residential or regeneration purposes and lie vacant for at least one year before going on the list.  The appeal was brought by Harley Issuer DAC, whose only shareholder is SMT Trustees (Ireland) Limited. SMT Trustees act for and on behalf of Bain…