Dáil Éireann Debate, Wednesday - 25 February 2026
86. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance amount of money raised in residential zoned land tax to date, by local authority; and if he will make a statement on the matter. [15575/26]
Amharc ar fhreagraRZLT 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 the total receipts collected in 2025 are provisionally recorded as €49.2 million
Information in respect of the amount of residential zoned land tax collected to date, including registrations and returns by 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.
