Michael McGrath (Cork South Central, Fianna Fail)
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I can confirm that the zero rate of VAT will apply to all solar panels for private dwellings, including both water heating solar panels and electricity generating solar panels.

Michael Healy-Rae (Kerry, Independent)
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212. To ask the Minister for Finance if he will address a matter regarding the land tax (details supplied); and if he will make a statement on the matter. [18998/23]

Michael McGrath (Cork South Central, Fianna Fail)
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As set out in Housing Policy Objective 15.2 of Housing for All, 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 Residential Zoned Land Tax (or ‘RZLT’) was included as a part of the Finance Act 2021. The tax measure, which will be levied at 3% of the market value of the zoned land, is intended to encourage activation of lands which are suitably zoned and which have benefitted from investment in services to support housing but which remain undeveloped.

The aim of the tax is to ensure that zoned serviced land which is ready to deliver housing is activated and the process of seeking, gaining and activating planning permissions is encouraged. The RZLT is a part of the process of ensuring that zoned serviced land is used in an effective and timely manner.

Activation of planning permissions and greenfield and brownfield regeneration lands is a key aim of Housing for All, and will have the consequence of increasing supply, and broadening tenures. The LDA are tasked with provision of affordable and cost rental housing which will form a part of increased housing supply, along with social and private market housing, all of which are required at increased and consistent rates to meet demand. There are no exemptions included in the legislation relating to specific housing tenures.

The Government is committed to ensuring that social and affordable housing on State-owned lands is brought forward as quickly as possible, while also ensuring that the cost of delivering such housing is minimised where possible.

Land that meets the criteria for liability to the tax and is identified on the final map which will be published by each local authority on 1 December 2023. Assessment and determinations on submissions made during the public display period for the draft map are a matter for each individual local authority. DHLGH published Guidelines on June 2022 to assist local authorities in identifying land liable to the tax and assessing submissions.