Residential Zoned Land Tax - Final Map for 2026

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 31 January, The dataset contains the land identified as being liable to the tax from 30 of the 31 local authorities in the State. The available datasets will comprise the final maps for 2026, published on 31 January 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 1 February 2025. The final map for 2026 represents the dataset of land which will be liable to the tax from 1 February 2026, with the tax being payable on or before 23 May 2026. Where a local authority administrative area is not shown on the dataset, the final 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. This final map dataset will identify serviced land in cities, towns and villages which is residentially zoned and ‘vacant or idle’ mixed use land. The lands identified on the maps are considered capable of increasing housing supply as a consequence. Certain settlements will not be identified due to lack of capacity or services or due to out of date zonings.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《全民住房——爱尔兰新住房规划》（Government’s Housing For All – A New Housing Plan for Ireland）提出将一项新税种作为提升新增住房供应路径的组成部分，旨在激活用于住宅用途的闲置土地。住宅分区土地税（Residential Zoned Land Tax）由《2021年财政法案》（Finance Act 2021）正式引入。截至2026年1月31日，本数据集涵盖爱尔兰全国31个地方当局中30个当局认定应缴纳该税的土地。本次可用数据集包含2026年1月31日发布的2026年最终版图数据。此前与制图流程相关的数据集也已对外开放，包括2022年11月1日至2025年2月1日期间发布的草案版图与最终版图数据集。2026年最终版图对应的数据集，涵盖了自2026年2月1日起应缴纳该税的土地，相关税款需于2026年5月23日或之前缴清。若某地方当局的行政区域未在本数据集内展示，则符合征税标准的土地最终版图将按照立法要求，发布于该地方当局自有官方网站。待剩余版图数据收齐后，本整体数据集将在近期完成更新。本最终版图数据集将标识城市、城镇及乡村内已具备基础设施配套的住宅分区土地，以及“闲置或停置”的混合用途土地。此类被地图标识的土地经认定可通过开发提升住房供应规模。部分定居点因配套能力不足、基础设施缺失或分区规划过时，将不会被纳入本数据集。本数据集包含可用于核算各定居点内已配套基础设施的住宅分区土地公顷数的相关数据。使用条款：https://creativecommons.org/licenses/by/4.0