Written answers

Monday, 9 September 2024

Department of Housing, Planning, and Local Government

Land Issues

Photo of Steven MatthewsSteven 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]

Photo of Darragh O'BrienDarragh 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.

Local Authority Area identified on RZLT draft map published 1 February 2024 (excluding proposed removal of lands) (hectares)
Carlow County Council 521
Cavan County Council 462
Clare County Council 1,119
Cork City Council 3,290
Cork County Council 3,345
Donegal County Council 1,731
Dublin City Council 4,636
Dun Laoghaire-Rathdown County Council 3,289
Fingal County Council 3,727
Galway City Council 1,124
Galway County Council 1,128
Kerry County Council 1,270
Kildare County Council 1,696
Kilkenny County Council 652
Laois County Council 1,144
Leitrim County Council 448
Limerick City & County Council 1,978
Longford County Council 414
Louth County Council 1,759
Mayo County Council 1,074
Meath County Council 2,057
Monaghan County Council 625
Offaly County Council 1,130
Roscommon County Council 503
Sligo County Council 765
South Dublin County Council 2,728
Tipperary County Council 1,743
Waterford City & County Council 1,581
Westmeath County Council 1,204
Wexford County Council 383
Wicklow County Council 1,826
Total 49,351

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