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Tax Code

Dáil Éireann Debate, Tuesday - 14 July 2026

Tuesday, 14 July 2026

Questions (205)

Richard Boyd Barrett

Question:

205. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated cost based on the valuations underpinning the local property tax and any other taxes on land and property, the total uplift in land value nationwide associated with rezoning, public infrastructure delivery, and other initiatives of public bodies, therefore the total revenue that could be raised by a 50% windfall tax on all such value uplift; and the estimated total revenue that could be raised with the same tax applied only to commercial properties. [53378/26]

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Written answers

I am advised by Revenue that liable persons in their Local Property Tax (LPT) and Residential Zoned Land Tax (RZLT) returns, and chargeable persons in their Vacant Homes Tax (VHT) returns, are not required to provide information which could be used as the basis for such an estimated cost. As such, Revenue is not in a position to provide the estimates requested by the Deputy.

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