173. Deputy Edward Timmins asked the Tánaiste and Minister for Finance to abolish the RZLT being applied to local authorities; and if he will make a statement on the matter. [39882/26]

Residential Zoned Land Tax (RZLT) is an annual tax, calculated at a rate of 3% of the market value of the land within its scope, known as a relevant site. Relevant sites are identified by reference to maps published by local authorities, which are revised on an annual basis, and reflect land that the local authority has determined meets the relevant criteria for the tax, being that the land is zoned for residential or mixed-use (including residential) purposes and that it is serviced. Owners of such land, including local authorities, are required to register and pay the tax by 23 May each year.

Information in respect of the amount of residential zoned land tax collected to date, including registrations and returns by local authorities, is published on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2026/index.aspx.

The Deputy should be aware that as much as possible, it is important to treat all landowners in a similar way in relation to the application of RZLT. Consequently, if we were to exempt one group of landowners such as local authorities whilst applying the tax to others who may have equally compelling reasons from an economic activity perspective to seek an exemption, there is a risk of a legal challenge to the legislation.