Thomas Gould (Cork North-Central, Sinn Fein)
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492. To ask the Minister for Housing, Planning, and Local Government the number of relevant sites for the residential zoned land tax which a levy has been applied, the amount that has been collected to date and the amount owed, by local authority. [7246/25]

Brian Stanley (Laois, Independent)
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508. To ask the Minister for Housing, Planning, and Local Government the number of sites per local authority that have levies placed on them and the amount collected from these levies, in tabular form. [7374/25]

James Browne (Wexford, Fianna Fail)
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I propose to take Questions Nos. 492 and 508 together.

As part of the process for identifying land liable to Residential Zoned Land Tax, all local authorities published annual draft maps on 1 February 2024 that identified lands considered to fall within the scope of the tax, as well as lands which they proposed to exclude from the 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 were finalised and a final map indicating land liable to the tax for 2025 was published on 31 January 2025, in advance of the tax coming into effect on 1 February 2025.

In the first instance it should be noted that maps published by local authorities identify lands zoned for residential development in development plans, and not 'sites' or individual parcels of lands based on ownership.

Overall, circa 46,300 hectares of land comprising residential and mixed use including residential zonings are identified on the final maps for 2025. Under the legislation, local authorities are required to publish the total area of land in hectares contained on their maps:

Provision was made in the Finance Act 2024 for an opportunity for landowners to request a change to the zoning of land identified on the final map for 2025 published on 31 January 2025. Landowners who make such requests may then seek an exemption from the tax for 2025 from the Revenue Commissioners, subject to certain conditions.

While the 2025 RZLT liability date fell on 1 February last, landowners have until 23 May 2025, being the due date for filing RZLT returns for 2025, to pay the liability with the exception of where the landowner sells the relevant site between 1 February and 23 May 2025, as where a relevant site is sold, any outstanding RZLT liability must be paid prior to sale. The tax will be administered and collected by the Revenue Commissioners and is not collected by the local authority. Information on the collection and payment of the tax is a matter for the Department of Finance.