Residential Zoned Land Tax - Annual Draft Map for 2027

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. As of 1 February, The dataset contains the land identified as being considered liable to the tax from most of the 31 local authorities in the State. The available datasets will comprise the annual draft maps for 2027, published on 1 February 2026. Previous datasets relating to the mapping process so far are also available, including the draft map and final map datasets published from 1 November 2022 to 31 January 2026. The final map for 2026 represents the dataset of land which will be liable to the tax, while the annual draft map for 2027 indicates existing liable land, new land considered to be liable in 2027 and land which is now considered to be out of liability and which will be removed from the next final map in 2027. Where a local authority administrative area is not shown on the dataset, the annual draft map of land meeting criteria will be published on the local authority’s own website as required by the legislation. The overall dataset will be updated in the near future once outstanding map data is received. Certain settlements will not be identified due to lack of capacity or services or due to out of date zonings. The dataset contains data which will allow identification of the amount in hectares of zoned serviced land within settlements. Terms of use: https://creativecommons.org/licenses/by/4.0爱尔兰政府提出的《全民住房——爱尔兰新住房规划》将一项旨在激活住宅用途闲置土地的新税种，纳入“新增住房供应增长路径”的政策框架。住宅分区土地税（Residential Zoned Land Tax）由《2021年财政法案》（Finance Act 2021）正式出台。截至2026年2月1日，本数据集涵盖爱尔兰境内31个地方当局中绝大多数辖区内被认定为应缴纳该税的土地。本次公开数据集包含2027年年度草案地图，该地图于2026年2月1日发布。此外，截至目前与制图流程相关的往期数据集亦已对外开放，涵盖2022年11月1日至2026年1月31日期间发布的草案地图与最终地图数据集。2026年最终地图收录了当期应缴纳该税的土地数据集；而2027年年度草案地图则标注三类土地：现有应缴税土地、2027年新增认定的应缴税土地，以及现被认定不再符合缴税条件、将在2027年版最终地图中移除的土地。若某地方当局的行政辖区未在本数据集内，则依照法规要求，符合缴税标准的土地年度草案地图将发布于该地方当局自有官方网站。待收到全部未提交的绘图数据后，本整体数据集将于近期完成更新。因数据处理能力不足、服务保障缺失或分区规划过时等原因，部分城镇聚落将不会被纳入本数据集。本数据集包含可用于识别各城镇定居点内已配套服务的分区用地公顷数的相关数据。使用条款：https://creativecommons.org/licenses/by/4.0