Ivana Bacik
Question:348. Deputy Ivana Bacik asked the Minister for Housing, Local Government and Heritage his views on the adequacy of the vacant sites register. [33528/23]
View answerTuesday, 11 July 2023
Questions (348)
Written answers
Under the provisions of the Urban Regeneration and Housing Act 2015 (the Act), each local authority maintains a Vacant Sites Register in respect of their functional area with sites listed in such registers being liable to the vacant site levy, also introduced under the provisions of the Act. As provided for under the Act, the register in respect of each local authority is available for inspection at its offices and online on its website.
A Vacancy Survey project, supported by my Department, commenced in three local authorities in December 2022. The objective of the survey is to capture data on the number of vacant dwellings in each local authority. This will facilitate direct engagement with property owners at local authority level in order to bring the properties identified back into use. This will be rolled out across local authorities in 2023.
In addition, the Residential Zoned Land Tax (RZLT), a key commitment under Housing for All, is a new tax which was established in the Finance Act 2021 and will replace the vacant site levy. The RZLT is designed to activate suitably zoned and serviced land for housing and is a key pillar of the Government’s response to address the urgent need to increase housing supply in suitable locations. The primary aim of the tax is as an active land management measure, to incentivise landowners to activate existing planning permissions for housing on identified lands, or to engage with planning authorities and seek planning permission on land which is suitably zoned and appropriately serviced. Landowners will be liable for the tax, even if they have planning permission, until such time as development on the site is activated.
The Department of Finance leads on the implementation of the RZLT with the involvement of my Department, the Revenue Commissioners and the 31 local authorities. In this regard, my Department published section 28 Guidelines for Planning Authorities on the Residential Zoned Land Tax on 29 June 2022, which provided guidance on identifying land which is within the scope of the tax. A copy of the Guidelines can be accessed on my Department’s website at the following link:
www.gov.ie/en/publication/fbc41-residential-zoned-land-tax-guidelines-for-planning-authorities/
The implementation of RZLT consists of two phases as set out below:
Phase 1: the preparation and publication of maps by the 31 local authorities identifying land within the scope of the measure. All 31 local authorities published draft maps in this regard on 1 November 2022. This was followed by a period of consultation during which landowners can make submissions to the relevant local authority. The initial mapping process will conclude with the preparation and publication of final maps on 1 December 2023. From 2025 onwards, local authorities will update the maps on an annual basis.
Phase 2: the administration of the tax by the Revenue Commissioners. This will commence in 2024, with the initial liability date for the tax arising on 1 February 2024 and the first pay and file date following on 23 May 2024.
Further details with regard to the RZLT, including a full description of the submission process and milestones, can be accessed at the following link:
www.gov.ie/en/publication/fbad0-residential-zoned-land-tax/.