Seán Canney (Galway East, Independent)
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240. To ask the Minister for Housing, Planning, and Local Government if he will clarify the status of R2-zoned residential lands; if they will be liable for the residential zoned land tax; and if he will make a statement on the matter. [6989/23]

Darragh O'Brien (Dublin Fingal, Fianna Fail)
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The Residential Zoned Land Tax (RZLT), a key commitment under Housing for All, is a new tax which was established in Finance Act 2021. It 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 Department of Finance leads on its implementation 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 the land which is in scope for 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 on 1 November 2022. This is being 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/