Properties to be hit with new land tax unveiled

Owners have two months to dispute their inclusions on tax register

Details of properties that can expect to be hit with the new Residential Zoned Land Tax have been published by all local authorities across the State.

Landowners have just two months to challenge the inclusion of their properties on council maps, if they feel they have been listed erroneously.

The new 3 per cent tax, which will come into force from 2024, will apply to sites which have been zoned for housing and are supplied with services, such as water and other utilities, but remain idle.

The tax, which is designed to replace the existing vacant site levy, will target any unused land zoned and serviced for housing, regardless of its size. The existing levy, which came into force in 2018, penalises only the owners of sites bigger than 0.05 of a hectare and the majority of the site must be “vacant or idle” for more than 12 months, be zoned for residential or regeneration purposes and be in an area in need of housing.


The new tax will be based on the market value of the land and the rate will be set at 3 per cent, the same the starting point for the vacant site levy when it was first introduced.

Maps indicating lands liable for the tax have been published by each local authority. Landowners have until January 1st to make submissions to their council if they wish to dispute the inclusion of their land on the draft map. Landowners or third parties may also seek the inclusion of sites on the map which have not been registered by the council.

Homeowners may find their properties do appear on the maps, but they will not have to pay the new tax if the land is already subject to local property tax (LPT). However, if the property and the land, gardens or yards attached to it are greater than .4047 hectares (one acre) they will have to register for the tax with the Revenue Commissioners, but they will not be liable to pay it. Registration for the tax will start from late 2023 onwards.

A homeowner may have to pay the tax if they own a residential property that appears on the local authorities’ maps that is not subject to the LPT.

Dublin City Council, the local authority with the most pressing need for new housing development, urged members of the public to view the maps and make submissions for any amendments required.

“Dublin City Council requires increased housing supply to meet our housing needs and the new tax aims to incentivise landowners to develop housing on serviced lands zoned for housing, both land with existing planning permission and land without,” council chief executive Owen Keegan said.

Olivia Kelly

Olivia Kelly

Olivia Kelly is Dublin Editor of The Irish Times