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Tax Code

Dáil Éireann Debate, Tuesday - 11 July 2023

Tuesday, 11 July 2023

Questions (206, 210)

Peadar Tóibín

Question:

206. Deputy Peadar Tóibín asked the Minister for Finance what lobbying has been documented on the file pertaining to the setup and development and implementation of the residential zoned land tax. [34200/23]

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Peadar Tóibín

Question:

210. Deputy Peadar Tóibín asked the Minister for Finance how many planning authority/local authority officials raised concerns with his Department in relation to the implementation and execution of the residential zoned land tax. [34211/23]

View answer

Written answers

I propose to take Questions Nos. 206 and 210 together.

The residential zoned land tax (RZLT) is a new 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 tax is an action contained in Housing for All, the Government’s plan for housing, to increase housing supply and is supported in the Programme for Government.

As with all tax policy areas, the Department receives representations, submissions and general correspondence from interested parties, including from taxpayers and various representative bodies. In relation to the residential zoned land tax, the Department has received correspondence from various industry representative bodies, including those representing the agriculture, building and construction industries. The Department has also received correspondence from individuals and other organizations regarding the tax. All correspondence received is considered as part of policy formation and as part of the normal budgetary and Finance Bill process.

My Department and the Department of Housing, Local Government and Heritage continue to engage with representative bodies in relation to the residential zoned land tax.

In relation to the Deputy's specific query regarding the number of local authorities which have contacted my Department regarding the residential zoned land tax, I can confirm that I have received correspondence from three local authorities regarding the tax.

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