Residential Zoned Land Tax - Annual Draft 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.

The dataset contains the land identified as being considered liable for the tax in 2026 from all of the local authorities in the state.  The available datasets will comprise the annual draft maps, published on 1 February 2025.  Previous datasets relating to the mapping process so far are also available, including the draft map dataset published 1 November 2022; supplemental map dataset published 1 May 2023; final map published 1 December 2023, annual draft map for 2025 published 1 February 2024 and final map for 2025 published 31 January 2025.

The final map represents the most recent dataset of land liable to the tax, while the annual draft map for 2026 indicates existing liable land, new land considered to be liable in 2026 and land which is now considered to be out of liability and which will be removed from the next final map in 2026.  

Certain settlements will not be identified due to lack of capacity or services or due to out of date zonings.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

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