Maeve O'Connell (Dublin Rathdown, Fine Gael)
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134. To ask the Minister for Finance the amount of residential zoned land tax collected in total and by each Local Authority, and the amount paid by each local authority to revenue in residential zoned land tax in 2025 in tabular form; and if he will make a statement on the matter. [53259/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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RZLT is an annual tax, calculated at a rate of 3% of the market value of the land within its scope, known as a relevant site. Relevant sites are identified by reference to maps published by local authorities, which are revised on an annual basis, and reflect land that the local authority has determined meets the relevant criteria for the tax, being that the land is zoned for residential or mixed-use (including residential) purposes and that it is serviced. Owners of such land, including local authorities, are required to register and pay the tax by 23 May each year.I am advised by Revenue that information in respect of the amount of residential zoned land tax collected to date, including collections from local authorities, is published at: www.revenue.ie/en/corporate/documents/statistics/property-taxes/rzlt-220925.pdf