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 Certain settlements will not be identified due to lack of capacity or services or due to out of date zonings.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.