Roderic O'Gorman (Dublin West, Green Party)
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612. To ask the Minister for Housing, Planning, and Local Government the euro amount collected nationwide through the vacant sites levy in 2024 by local authorities (at 7% market value); the euro amount estimated to be raised from the same sites through residential zoned land tax in 2025 by Revenue (at 3% market value), by local authority, in tabular form; and if he will make a statement on the matter. [55101/25]

John Cummins (Waterford, Fine Gael)
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Data recently published by the Revenue Commissioners 2025 indicates that the declared RZLT liability to date is c.€120 million, with €43 million collected and c€76 million deferred.

It should be noted that deferral of the tax by the Revenue Commissioners reflects ongoing engagement with the planning process and activation of land for housing on the part of the land owners in question, which aligns with the objective of the measure.

Effective engagement with the local authority and activation of planning permissions can result in development of land without payment of tax being necessary, ensuring the effective use of the tax as a measure to encourage development of zoned and serviced land for housing and to redevelop vacant and idle land in urban centres. www.revenue.ie/en/corporate/documents/statistics/property-taxes/rzlt-220925.pdf .

The provision of a more granular breakdown of this data would be a matter for the Revenue Commissioners. My Department is collating data on the total value of the vacant site levy since its inception. It is expected the information will be available shortly.

The Vacant Site Levy is being replaced by the RZLT.