Residential Zoned Land Tax - Final 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 liable to the tax from all of the local authorities in the state.  The available dataset will comprise the final maps, published on 31 January 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 and annual draft map for 2025 published 1 February 2024.  The final map for 2025 represents the dataset of land which will be liable to the tax from 1 February 2025, with the tax being payable on or before 23 May 2025.    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Certain settlements will not be identified due to lack of capacity or services or due to out of date zonings.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/ [creativecommons.org]