Grace Boland (Dublin Fingal West, Fine Gael)
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342. To ask the Minister for Housing, Planning, and Local Government the work his Department is undertaking to review the planning guidelines provided to local authorities regarding the residential zoned land tax; and if he will make a statement on the matter. [13076/25]

James Browne (Wexford, Fianna Fail)
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The 'Residential Zoned Land Tax - Guidelines for Planning Authorities' were issued in June 2022 to assist planning authorities in meeting the statutory requirements relating to the Residential Zoned Land Tax set out in the Finance Act 2021, which amended the Taxes Consolidation Act 1997 (as amended). These obligations involve the publication of draft, supplemental and final map(s) identifying lands zoned for residential purposes and mixed use purposes including residential uses, which are connected or able to be connected to the necessary services to support housing development. The purpose of the measure relates to the activation of zoned and serviced land for housing development.

The guidelines include guidance in relation to the steps required to be taken in the identification of lands in scope for the tax, and the consideration of submissions from landowners and the general public in relation to the lands identified on the maps, including the potential for appeal to An Bord Pleanála, where the landowner considers that the land in question does not meet the criteria set out within the legislation. Since the enactment of the Finance Act 2021 and the subsequent publication of the Guidelines in 2022, draft and final maps have been published on an annual basis by all 31 local authorities, as required by the legislation.

Each local authority published a final map on 31 January 2025 indicating land considered liable to the tax from 1 February 2025. 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.

The 'Residential Zoned Land Tax - Change in zoning of lands subject to existing economic activity, Guidelines for Planning Authorities' were issued under section 28 of the Planning and Development Act 2000 (as amended) in December 2024 to set out policy and guidance in relation to the consideration of the aforementioned requests to amend the zoning of lands which are subject to existing economic activity, submitted to the relevant local authority in accordance with section 653I of the Taxes Consolidation Act 1997 (as amended).

As part of the annual process for identifying land liable to Residential Zoned Land Tax, all local authorities published annual draft maps on 1 February 2025 that identified lands considered to fall within the scope of the tax, as well as lands which they propose to exclude from the tax for 2026. Landowners and other interested parties have until 1 April 2025 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 the final maps indicating land liable to the tax for 2026 will be published on 31 January 2026.