Dáil Éireann Debate, Thursday - 8 September 2022
619. Deputy Sean Sherlock asked the Minister for Housing, Local Government and Heritage if he will provide an update on introducing a new tax to activate vacant land for residential purposes under Housing for All. [43332/22]
View answerAction 15.2 of Housing for All requires the introduction of a new tax to activate vacant land for residential purposes (to replace the current Vacant Site Levy). The Residential Zoned Land Tax was introduced by the Minister for Finance in the Finance Act 2021. The tax will apply to all land zoned for residential or a mix of uses including residential and which are serviced throughout all 31 local authorities, with certain lands excluded from scope, as set out within the legislation. The aim of the tax measure is to incentivise the activation of zoned and serviced residential development land.
The role of the local authorities is to identify the lands in scope via a mapping process commencing November 2022 with the publication of a draft map followed by a supplemental map if necessary in May 2023 and the publication of a final map in December 2023, ahead of the measure coming into effect in February 2024. The mapping process includes appeal provisions where the relevant landowner considers that a parcel of land does not meet the criteria for falling within the scope of the tax.
In order to facilitate the mapping process, Ministerial Guidelines published under section 28 of the Planning and Development Act were issued to planning authorities in June 2022 to outline the process set out within the legislation and additional support is being provided by my Department through engagement with the local authority sector ahead of the publication of the draft maps.
Following publication of the final maps by local authorities, the tax measure will be managed by the Revenue Commissioners. The maps will be updated annually by local authorities to reflect any changes in circumstances.
