Oireachtas Joint and Select Committees
Thursday, 18 November 2021
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2021: Committee Stage (Resumed)
Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source
Many towns and villages do not have local area plans but they are all part of a county development plan and that county development plan confers a zoning status, which goes back to the criteria we discussed earlier.
If a town or village has land that has a zoning allowing residential use but that land is not used for residential use, and if it is serviced or serviceable, then it would almost certainly be subject to this tax.
Deputy Doherty requested more granular data regarding where the tax will apply. The Department of Housing, Local Government and Heritage has information on the zoning status of land and I will supply that to him before Report Stage.
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