Dáil Éireann Debate, Tuesday - 7 July 2026
466. Deputy Richard Boyd Barrett asked the Minister for Housing, Local Government and Heritage the number of hectares of land zoned under the residential zoned land tax that are currently undeveloped; and if he will make a statement on the matter. [51267/26]
Amharc ar fhreagraThe Residential Zoned Land Tax (RZLT) is a tax introduced in Finance Act 2021 which seeks to increase housing supply by encouraging the activation of development on lands which are suitably zoned and appropriately serviced. It aims to bring those lands which have benefitted from investment in services and are capable of being developed forward for housing. The ongoing implementation of the tax is an action contained in Delivering Homes, Building Communities, the Government’s plan for housing, to increase housing supply and is supported in the Programme for Government.
The tax applies to land that is:
• zoned suitable for residential development whether it be solely or primarily for residential use, or for a mixture of uses, including residential use, and
• serviced (that is: reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development)
A final map indicating land liable to the tax for 2026 was published on 31 January 2026. The tax is administered and collected by the Revenue Commissioners.
Overall, the land available for development on the final maps for 2026 comprises circa 5,130 hectares of ‘undeveloped’ residential zoned land and circa 1,400 hectares of ‘vacant and idle’ mixed use, including residential zoned land.
Figures provided by the Revenue Commissioners (Sept 2025) indicate that approximately €70m of the €120m declared liability in 2025 was deferred due to a recent grant of planning permission, a commencement of a planning permission or a request to rezone land, indicating that housing development is being activated on land liable to the tax. Updated figures are expected to be published by the Revenue Commissioners in 2026.
