Residential Zoned Land Tax Annual Draft Map for 2025

The Government’s 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 was introduced by the Finance Act 2021. The dataset contains the land identified as being covered by the tax from all of the local authorities in the state. The available datasets will comprise the draft annual map, published on 1 February 2024. The draft map dataset published 1 November 2022, the supplemental map dataset published 1 May 2023 and the final map published 1 December 2023 are also available, however the annual draft map represents the most recent dataset of land identified as either being in-scope for the tax, or proposed to be removed from the map due to not meeting the criteria. The dataset will identify serviced land in cities, towns and villages which is residentially zoned and ‘vacant or idle’ mixed use land. Unless specifically identified for removal, the lands identified on the maps are considered capable of increasing housing supply as they meet the criteria for inclusion in the tax. Certain settlements will not be identified due to lack of capacity or services or due to out of date zonings. The dataset will also identify the amount in hectares of zoned serviced land for each settlement.爱尔兰政府推出的《全民住房——爱尔兰新住房计划》将一项新税种作为增加新建住房供应路径的组成部分，旨在激活可用于住宅开发的闲置土地。该项住宅分区土地税（Residential Zoned Land Tax）由《2021年财政法案》正式引入。本数据集涵盖爱尔兰全国所有地方当局管辖范围内、纳入该税种征收范围的土地。本次可获取的数据集包含2024年2月1日发布的年度草案地图。此外，2022年11月1日发布的草案地图数据集、2023年5月1日发布的补充地图数据集，以及2023年12月1日发布的最终地图数据集均可供获取；不过2024年度草案地图为最新版本，该数据集明确了两类土地：一是纳入该税种征税范围的土地，二是因不符合标准拟从地图中移除的土地。该数据集将标注城市、乡镇及村落范围内已完成基础设施配套的住宅分区土地，以及“闲置或荒废”的混合用途土地。除非被专门标注为移除对象，地图中标注的土地均符合纳入该税种的标准，具备提升住房供应的潜力。部分聚居点因基础设施承载能力不足、公共服务缺失或分区规划过时，未被纳入本数据集的标注范围。数据集同时将标注每个聚居点内符合条件的分区配套土地面积（单位：公顷）。