Steven Matthews (Wicklow, Green Party)
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846.To ask the Minister for Housing, Planning, and Local Government the position regarding the total quantum of land that would fall under the Residential Zoned Land Tax, broken down by local authority area, in tabular form; and if he will make a statement on the matter.[35092/24]

Darragh O'Brien (Dublin Fingal, Fianna Fail)
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Local authorities published annual draft Residential Zoned Land Tax maps on 1 February 2024 that identify lands that fall within the scope of the tax, as well as lands which they propose to exclude from the previous year’s annual final maps for 2025. Landowners and other interested parties had until 1 April 2024 to make a submission to the relevant local authority about whether or not land on this annual draft map meets the criteria for being subject to the tax. Further to determinations relating to these submissions and any related appeals to An Bord Pleanála, the maps will be finalised and final maps published on 31 January 2025, in advance of the tax coming into effect on 1 February 2025.

Overall, approximately c.52,000 hectares of land is identified on the draft maps published by all local authorities, which includes land proposed for removal. C.49,300 hectares is land proposed to be retained on the maps. Under the legislation, local authorities are required to publish the total area of land in hectares contained on their maps.

It should be noted however that a significant quantum of the overall land included on the maps is land that is zoned for existing residential development, and where a property is liable for Local Property Tax (LPT), the relevant land is not liable for RZLT. The overall amount of land zoned for ‘new residential’ development which will be subject to activation from the tax is estimated to be approximately c6,200 ha, based on an analysis undertaken by my Department, taking into account published land use zoning maps in county/city development plans, and the identification of lands for the purposes of ‘new residential’ development in these plans. This figure is based on estimates undertaken by assigning an overall general zoning category to a range of local authority 'new residential' zonings, and accordingly should not be considered an exact amount, especially where a local authority has a wide range of residential zoning types or utilises a combined zoning type for existing and new residential development zoning.

In addition to 'new residential' development land, some local authorities have more ‘mixed use’ zoned land than 'new residential' zoned land, and the scope of the tax also extends to 'vacant and idle' mixed use land. In addition, lands zoned for ‘existing residential’ within zoning maps may also provide opportunities for infill and other development. Accordingly, the amount of land liable to the tax is likely, subject to ongoing processes related to submissions and appeals, to exceed 6,200ha. Further clarity will be available when final maps are published on 31 January 2025.

This information is publicly available from each local authority’s annual draft maps published on 1 February 2024.