Rory Hearne (Dublin North-West, Social Democrats)
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239. To ask the Minister for Housing, Planning, and Local Government the number of sites which have been identified appears on the annual map for 2025 residential zoned land tax published on 31 January 2025; and if he will make a statement on the matter. [22018/25]

James Browne (Wexford, Fianna Fail)
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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 by each local authority on 31 January 2025, in advance of the tax coming into effect on 1 February 2025.

Overall, circa 46,300 hectares of land comprising residential and mixed use including residential zonings are identified on the final maps for 2025. The legislation does not require the identification of distinct sites, instead requiring that all land which is zoned residential, or for a mixture of uses including residential, which is serviced and which does not benefit from an exclusion as set out in the legislation, is to be identified 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 is occupied by existing housing, including housing estates. Where a residential property is subject to Local Property Tax (LPT), the relevant land is not liable for RZLT, which will exclude a significant amount of the 46,300ha from liability to the tax.