Dáil Éireann Debate, Thursday - 18 December 2025
365. Deputy Sean Fleming asked the Tánaiste and Minister for Finance to provide details in relation to the residential zoned tax paid by each local authority for the years 2021, 2022, 2023, 2024, and to date in 2025; and if he will make a statement on the matter. [73326/25]
View answerRZLT was first charged on 1 February 2025 and therefore there were no receipts prior to 2025.
RZLT is an annual tax, calculated at a rate of 3% of the market value of the land within its scope, known as a relevant site. Relevant sites are identified by reference to maps published by local authorities, which are revised on an annual basis, and reflect land that the local authority has determined meets the relevant criteria for the tax, being that the land is zoned for residential or mixed-use (including residential) purposes and that it is serviced. Owners of such land, including local authorities, are required to register and pay the tax by 23 May each year.
I am advised by Revenue that information in respect of the amount of residential zoned land tax collected to date, including collections from local authorities, is published on the Revenue website. Please see a link to the latest publication at: www.revenue.ie/en/corporate/documents/statistics/property-taxes/pt-stats-update-211025.pdf
