Dáil Éireann Debate, Tuesday - 11 July 2023
324. Deputy Peadar Tóibín asked the Minister for Housing, Local Government and Heritage in relation to the scoping maps for the residential zoned land tax, what is the total area of land, in hectares, currently scoped to which the residential zoned land tax may apply; and if a breakdown can be provided by these areas, by planning authority area. [34195/23]
View answer325. Deputy Peadar Tóibín asked the Minister for Housing, Local Government and Heritage what percentage of the lands, nationally the residential zoned land tax ‘scoped lands’ occupies. [34196/23]
View answer326. Deputy Peadar Tóibín asked the Minister for Housing, Local Government and Heritage what percentage of the lands, by local authority/ planning authority area, the residential zoned land tax scoped lands occupies. [34197/23]
View answerI propose to take Questions Nos. 324, 325 and 326 together.
Finance Act 2021 introduced Part 22A Residential Zoned Land Tax (RZLT) into the Taxes Consolidation Act 1997. The RZLT is designed to prompt residential development by landowners, including farmers, of land that is zoned for residential or mixed-use (including residential) purposes and that is serviced.
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)
In order to be liable for the tax the land must meet both criteria.
While land occupied by existing dwellings will be included on the map(s) where the relevant land is in scope (i.e. zoned and serviced), permanently occupied residential premises which are liable for Local Property Tax will not be liable for the tax.
The total area contained on the draft and supplemental maps nationally is c.56,000 ha. This includes existing developed lands which meet the criteria. The area of the State is 7,063,245ha. The area of land within the scope of RZLT as indicated on the draft and supplemental maps to date is c0.79% of the land in the state. It should be noted that the data is based on draft and supplemental maps, and the final maps will be published by each local authority by 01 December 2023.
Approximate figures for lands in scope for RZLT within each local authority area are provided below. This includes existing residential developments which will not be liable to the tax where they are LPT -liable. Further detail on these figures should be sought from individual local authorities.
Figures regarding the proportion of land within each local authority administrative area covered by the RZLT mapping process are not held by DHLGH and should be sought from those local authorities.
|
County Council |
|
|
Carlow County Council |
c.725ha |
|
Cavan County Council |
c.450ha |
|
Clare County Council |
c.1525ha |
|
Cork city Council |
c.3775ha |
|
Cork County Council |
c.3750ha |
|
Donegal County Council |
c.2150ha |
|
Dublin City Council |
c.4700ha |
|
Dun Laoghaire-Rathdown County Council |
c.3450ha |
|
Fingal County Council |
c.3850ha |
|
Galway City Council |
c.1175ha |
|
Galway County Council |
c.1275ha |
|
Kerry County Council |
c.1450ha |
|
Kildare County Council |
c.2925ha |
|
Kilkenny County Council |
c.650ha |
|
Laois County Council |
c.1250ha |
|
Leitrim County Council |
c.650ha |
|
Limerick City & County Council |
c.2125ha |
|
Longford County Council |
c.450ha |
|
Louth County Council |
c.1825ha |
|
Mayo County Council |
c.1200ha |
|
Meath County Council |
c.2175ha |
|
Monaghan County Council |
c.875ha |
|
Offaly County Council |
c.1125ha |
|
Roscommon County Council |
c.800ha |
|
Sligo County Council |
c.975ha |
|
South Dublin County Council |
c.2725ha |
|
Tipperary County Council |
c.2025ha |
|
Waterford City & County Council |
c.1775ha |
|
Westmeath County Council |
c.1200ha |
|
Wexford County Council |
c.450ha |
|
Wicklow County Council |
c.2150ha |
