Dáil Éireann Debate, Tuesday - 25 July 2023
583. Deputy Alan Farrell asked the Minister for Housing, Local Government and Heritage what engagement his Department has had with the Department of Finance with regard to the residential zoned land tax; and if he will make a statement on the matter. [36049/23]
View answerAs set out in Housing Policy Objective 15.2 of Housing for All, the Government's plan for housing, a new tax to activate vacant land for residential purposes, and which will in time replace the Vacant Site Levy, was enacted as a part of the Finance Act 2021.
The aim of the tax is to activate and bring forward the development of housing on all lands which are suitably zoned and serviced, as indicated on maps to be prepared and published by local authorities for their respective functional areas.
The tax measure will be managed by the Revenue Commissioners from 2024 when it comes into effect. In advance of this, maps are being prepared by all 31 local authorities, with support from my Department, to identify the land in scope for the tax.
My Department and the Department of Finance have worked, and continue to work, closely on the development and implementation of the Residential Zoned Land Tax.
