Dáil Éireann Debate, Tuesday - 25 March 2025
453. Deputy Brian Stanley asked the Minister for Housing, Local Government and Heritage how much has been collected by each of the 31 local authorities on levies on unused zoned land, in tabular form; and if he will make a statement on the matter. [13663/25]
View answer454. Deputy Brian Stanley asked the Minister for Housing, Local Government and Heritage how much has been collected by each of the 31 local authorities on vacant site levies, in tabular form; and if he will make a statement on the matter. [13664/25]
View answerI propose to take Questions Nos. 453 and 454 together.
Under the Vacant Site Levy provisions contained in the Urban Regeneration and Housing Act 2015 (the Act), planning authorities were empowered to apply a vacant site levy of 3% of the market valuation of relevant properties which were listed on local authority vacant site registers in 2018, which relevant owners were liable to pay in January 2019. The rate of the levy increased to 7% for sites listed on local authority vacant sites registers from 2019 onwards, which site owners became liable to pay in January of the following year. The most recent progress report on the implementation and collection of the Vacant Site Levy by each local authority was collated in mid - 2024. This information is provided in the table at the link below. As the levy is issued in arrears, i.e. on 1 January for the previous year, the data relates to the period from 2018 to 2023. It should be noted that under section 19 of the Act, unpaid levies due remain a charge on the land in question until they are paid. My Department will continue to engage with local authorities to ensure that all vacant site levies due are paid.
Table of derelict site levies 2019-2023
The Vacant Site Levy is being replaced by the Residential Zoned Land Tax (RZLT), introduced by amendments to the Taxes Consolidation Act 1997 (as amended) made in successive Finance Acts since 2021 when the measure was announced. This tax is coming into effect for the first time in 2025 and is being administered and collected by the Revenue Commissioners, further to mapping of lands in scope undertaken by the local authorities.
While the 2025 RZLT liability date fell on 1 February last, landowners have until 23 May 2025, being the due date for filing RZLT returns for 2025, to pay the liability with the exception of where the landowner sells the relevant site between 1 February and 23 May 2025, as where a relevant site is sold, any outstanding RZLT liability must be paid prior to sale. Information on the collection and payment of the tax is a matter for the Department of Finance.
