Ó An Roinn Tithíochta, Rialtais Áitúil agus Oidhreachta
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Housing Policy Objective 15.2 of Housing For All – A New Housing Plan for Ireland proposed a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply. The Residential Zoned Land Tax (RZLT) was introduced by the Finance Act 2021 and will come into effect from 2024, managed by the Revenue Commissioners.
The tax and the associated guidelines are part of a suite of integrated measures and policy direction within Housing for All to:
The objective of the tax is to activate zoned and serviced residential development land and land zoned for mixed use, including residential, for development to increase housing supply and to ensure regeneration of vacant and idle lands in urban locations. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing. Given the ongoing and urgent need to increase housing supply, the activation of these lands in a timely manner is essential.
The purpose of the guidelines is to assist planning authorities in meeting the statutory requirement to undertake and publish a draft, supplemental and final map(s) identifying lands zoned for residential purposes and mixed use purposes including residential uses, which are connected or able to be connected to the necessary services to support housing development. The guidelines include details in relation to the various actions to be taken and identification of lands in scope for the tax, and the consideration of submissions from landowners and the general public in relation to the lands identified on the maps, including the potential for appeal to An Bord Pleanala where the landowner considers that the land in question does not meet the criteria set out within the legislation.
Whilst the maps will include lands occupied by permanently occupied dwellings in the case of relevant zoned lands, owners of such properties will not be liable for the tax.
By encouraging the development of appropriately zoned and serviced land, the measure will:
The guidelines can be accessed below.
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