Written answers
Tuesday, 14 October 2025
Department of Housing, Planning, and Local Government
Land Development Agency
Emer Currie (Dublin West, Fine Gael)
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588. To ask the Minister for Housing, Planning, and Local Government the number of hectares of land zoned under residential zoned land tax that are currently underdeveloped across the country; and if he will make a statement on the matter. [54805/25]
John Cummins (Waterford, Fine Gael)
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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 propose 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 Coimisiún 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.
Overall, circa 46,300 hectares of land comprising residential and mixed use including residential zonings are 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 excludes a significant amount of the 46,300ha from liability to the tax.
While it is not possible to provide a definitive figure in light of the above, it is estimated that approximately 7,100ha of land that may be considered ‘undeveloped’ is identified on the 2025 final maps. This includes greenfield residentially-zoned land, undeveloped infill land and mixed use ‘vacant and idle’ land. The aim of the tax is to activate this zoned and serviced land for development of housing.
Emer Currie (Dublin West, Fine Gael)
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589. To ask the Minister for Housing, Planning, and Local Government if his Department is currently evaluating measures to amend the existing system for zoning land in an effort to increase housing delivery; and if he will make a statement on the matter. [54806/25]
Emer Currie (Dublin West, Fine Gael)
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590. To ask the Minister for Housing, Planning, and Local Government the work his Department is undertaking to accommodate new homes through the implementation of a revised National Planning Framework. [54807/25]
John Cummins (Waterford, Fine Gael)
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I propose to take Questions Nos. 589 and 590 together.
The Revised National Planning Framework (NPF) was finalised and approved by Government and the Oireachtas in April 2025. The Revised NPF strategy sets out the need to plan for a projected population of at least 6.1m people in Ireland by 2040. Taking into account ‘pent-up’ demand, the strategy sets out a need to plan for the delivery of approximately 50,000 additional housing units per annum nationally, to 2040.
To ensure that local authority development plans reflect the requirements of the NPF in respect of housing as soon as possible, I issued the NPF Implementation: Housing Growth Requirements Guidelines under section 28 of the Planning and Development Act 2000 in July 2025. These Guidelines set out the housing demand scenario to 2040 for each local authority, by translating the NPF housing requirements into average annual figures and set out the requirement for planning authorities to commence the process of varying their development plan to meet the new housing growth requirements.
Further to the issuing of the Guidelines in July 2025, planning authorities are currently assessing their current development plans and undertaking a review of the adequacy of existing zoned lands to cater for the new Housing Growth Requirement figures and the potential for ‘additional provision’.
This review and analysis will inform the preparation of a Chief Executive’s report to be submitted to the elected members which will set out the position in respect of each local authority, and the Chief Executive’s recommendations to the members as to what variations to the Plan may be required in order to meet the requirements of the Guidelines. A copy of the Chief Executive’s report is required to be submitted to the Minister and to the Office of the Planning Regulator.
The zoning of land for particular purposes, including housing, is an exercise undertaken by planning authorities as part of their statutory development plan function under sections 9 to 13 of the Planning and Development Act 2000.
Emer Currie (Dublin West, Fine Gael)
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591. To ask the Minister for Housing, Planning, and Local Government the work his Department is undertaking to enable local authorities to identify suitable sites for urban development zones; and if he will make a statement on the matter. [54808/25]
John Cummins (Waterford, Fine Gael)
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I refer to my reply to Question No. 58 of Wednesday 8 October 2025 which sets out the position in this matter.
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