James Geoghegan (Dublin Bay South, Fine Gael)
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22. To ask the Minister for Housing, Planning, and Local Government if he acknowledges that there is significant variation across local authorities in the way they enforce vacant sites legislation; the steps he is taking to ensure that local authorities apply the legislation in a uniform manner; and if he will make a statement on the matter. [53904/25]

John Cummins (Waterford, Fine Gael)
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Under the Vacant Site Levy provisions in the Urban Regeneration and Housing Act 2015, planning authorities were empowered to apply a vacant site levy of 3% of the market valuation of properties listed on registers in 2018, which relevant owners were liable to pay in January 2019. The rate of the levy increased to 7% from 2019 onwards, which site owners became liable to pay the following January. The primary purpose of the levy was to incentivise the development of vacant sites in urban areas for housing and regeneration purposes, thereby bringing the sites back into productive use.

Noting some inconsistencies in the application of the levy and to increase housing supply by encouraging the development of housing on lands which are suitably zoned and which have benefitted from investment in services, the Residential Zoned Land Tax (RZLT) was introduced by the Finance Act in 2021, and came into effect on 1 February 2025, to replace the Vacant Site Levy. The VSL will however remain payable for previous calendar years up to the end of 2024, and unpaid levies due remain as a charge on the land.

Information contained in the 2025 RZLT annual final maps indicates a total quantum of c.46,300 ha of land in scope, with approximately 5,300 ha of this land being undeveloped ‘new residential’ land. The scope of RZLT also includes mixed-use zoned lands which are ‘vacant or idle’, which comprises c.1, 400 ha of land identified on the 2025 final maps.

Data published by the Revenue Commissioners for 2025 indicates that the declared liability to date is c€120 million, with c.€43 million collected and c€76 million deferred. Deferral of the tax reflects ongoing engagement with the planning process and activation of land for housing, which aligns with the objective of the measure.