Thomas Gould (Cork North Central, Sinn Fein)
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406. To ask the Minister for Housing, Planning, and Local Government where he will publish zoned land maps as submitted by local authorities. [55145/22]

Peter Burke (Longford-Westmeath, Fine Gael)
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The Residential Zoned Land Tax (RZLT) is a new tax that was introduced in Finance Act 2021. It applies to land that is both zoned as suitable for residential development and is serviced. The RZLT is an annual tax, which will be first due in 2024 in respect of land which met the relevant criteria on or before 1 January 2022 and which is reflected on the map to be published by local authorities on 1 December 2023. The tax will be administered on a self-assessment basis

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,

- 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) and

- Existing residential property may appear on local authority maps prepared for the purposes of RZLT. Nonetheless, such property is excluded from the scope of the tax, although they may be required to register where the land size exceeds 0.4047 hectares (1 acre).

I have no direct function in relation to the publication of these maps. As set out in the Finance Act 2021, the publication of maps related to the Residential Zoned Land Tax is the responsibility of the respective Local Authorities.

All local authorities have now published draft maps, showing what land is proposed to be within scope. People should check the maps on their own local authority’s website, or visit the local authority's offices to view the maps of land in scope.

Links to the relevant Local Authority websites can be found at www.gov.ie/RZLT