Dáil Éireann Debate, Tuesday - 16 December 2025
589. Deputy Thomas Gould asked the Minister for Housing, Local Government and Heritage the latest data on the amounts levied, collected, owed and cumulatively owed; the number of sites on each register for the vacant sites levy and the residential zoned land tax, by local authority, in tabular form. [72140/25]
Amharc ar fhreagraUnder the provisions of the Urban Regeneration and Housing Act 2015 (the Act), each local authority maintains a Vacant Sites Register in respect of their functional area with sites listed in such registers being liable to the vacant site levy, also introduced under the provisions of the Act. As provided for under the Act, the register in respect of each local authority is available for inspection at its offices and online on its website.
Under the vacant site levy provisions in the Urban Regeneration and Housing Act 2015, 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 register from 2019 onwards which site owners became liable to pay in January 2020.
Local authorities are responsible for the administration of the vacant site register in respect of their functional area, which includes identifying sites for inclusion on the register and applying the levy to same. The vacant site register of each local authority is available on their website.
The Vacant Sites Levy is being replaced by the Residential Zoned Land Tax, which was introduced in the Finance Act in 2021 and came into effect for the first time in 2025. In the interim period land continued to be placed on Vacant Site Registers and final demands for the payment of the levy for 2024 were issued by relevant local authorities earlier this year. However, no further levies will be issued as any land which remains ‘vacant and idle’ will now be subject to the Residential Zoned Land Tax.
The total value of the vacant site levy since its inception is currently not available as my Department is working on collating this data. It is expected the information will be available shortly.
The Residential Zoned Land Tax (RZLT) is being administered and collected by the Revenue Commissioners, further to the publication of maps identifying lands in scope by the 31 local authorities. The tax is not levied, instead it is administered as a self-assessed return by the landowner to the Revenue Commissioners.
The Residential Zoned Land Tax (RZLT) legislation does not require the identification of distinct sites by local authorities; rather it requires that all land which is zoned residential, or for a mixture of uses including residential, which is serviced and which does not benefit from an exclusion as set out in the legislation, is to be identified on the draft and final maps. Under the legislation, local authorities are required to publish the total area of land in hectares contained on their maps. Overall, circa 46,300 hectares of land comprising residential and mixed use including residential zonings are identified on the final maps for 2025. This information is broken down by Local Authority in the table below. It should also be noted however that where land identified on the maps is occupied by properties that are liable to pay the Local Property Tax (LPT), the land in question is not liable to RZLT
|
Local Authority |
Final Map for 2025 |
|
Hectares (approx.) |
|
|
Carlow |
165 |
|
Cavan |
465 |
|
Clare |
1,085 |
|
Cork City |
3,195 |
|
Cork County |
3,140 |
|
Donegal |
1,680 |
|
DCC |
4,510 |
|
DLRCC |
3,285 |
|
Fingal |
3,695 |
|
Galway City |
1,120 |
|
Galway County |
1,060 |
|
Kerry |
1,195 |
|
Kildare |
1,690 |
|
Kilkenny |
550 |
|
Laois |
1,145 |
|
Leitrim |
320 |
|
Limerick |
1,805 |
|
Longford |
410 |
|
Louth |
1750 |
|
Mayo |
880 |
|
Meath |
2030 |
|
Monaghan |
625 |
|
Offaly |
980 |
|
Roscommon |
105 |
|
Sligo |
605 |
|
SDCC |
2,705 |
|
Tipp |
1,260 |
|
Waterford |
1,545 |
|
Westmeath |
1,150 |
|
Wexford |
380 |
|
Wicklow |
1,735 |
While the 2025 RZLT liability date fell on 1 February last, landowners had 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. Matters relating to the collection and payment of the tax are a matter for the Department of Finance.
