Housing Policy

Dáil Éireann Debate, Tuesday - 11 July 2023

Tuesday, 11 July 2023

Questions (330)

Peadar Tóibín

Question:

330. Deputy Peadar Tóibín asked the Minister for Housing, Local Government and Heritage to explain the reason the scoping of the residential zoned land tax extended to the smallest towns and villages, where demand for housing is not prevalent, nor likely to exist in the near future, unlike the housing requirements necessitated by the spatial strategy utilised in the National Planning Framework that promotes the concentration of growth in the five major cities (Dublin, Cork, Galway, Limerick and Waterford) and five of the larger towns (Letterkenny, Sligo, Athlone, Dundalk and Drogheda), wherein the greatest need for housing, both exists and is likely to continue. [34206/23]

Written answers

Minister for Housing, Local Government and Heritage

The Finance Act 2021 introduced Part, 22A Residential Zoned Land Tax (RZLT), into the Taxes Consolidation Act 1997. The RZLT is a land activation measure identified in Housing for All and is aimed at increasing housing supply by prompting residential development by landowners, of land that is zoned for residential or mixed-use (including residential) purposes in a development plan or local area plan, and that is serviced.

Development plans and local area plans are adopted by elected members following public consultation, and are considered to reflect the housing need for the city/county set out within the core strategy, across its range of settlements, over the period of the plan.

The zoning of land for particular purposes such as residential or mixed uses within a development plan to meet housing need is solely a matter for each local authority.