746. Deputy Richard Boyd Barrett asked the Minister for Housing, Local Government and Heritage the estimated the size and value of the residential-zoned land bank. [65845/26]

750. Deputy Richard Boyd Barrett asked the Minister for Housing, Local Government and Heritage the estimated total area of vacant or underutilised residential zoned land in the State, broken down by county; and the estimated cost of purchasing this land at market rates; and the contribution made by residential zoning to the valuation of the land. [65839/26]

I propose to take Questions Nos. 746 and 750 together.

The Government’s action plan on housing, Delivering Homes, Building Communities, identifies the Residential Zoned Land Tax (RZLT) as a key land activation measure to support the development of housing on zoned and serviced lands nationally. Action 1.12 of the plan directs to ‘Implement the Residential Zoned Land Tax to penalise land hoarding and ensure zoned and serviced land is developed’. The RZLT was introduced in Finance Act 2021 and is set at 3% of Market Value of the land concerned with the tax being applied annually. The tax operates on the basis of self-assessment by the landowner, with the landowner required to submit a return to the Revenue Commissioners. It specifically aims to bring those lands which have benefitted from investment in services and are capable of being developed forward for housing. The tax applies to land that is:

• zoned suitable for residential development whether it be solely or primarily for residential use, or for a mixture of uses, including residential use, and

• serviced (that is: reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development).

A final map indicating land liable to the tax for 2026 was published on 31 January 2026. The tax is administered and collected by the Revenue Commissioners. Overall, the land available for development on the final maps for 2026 comprises circa 5,130 hectares of ‘undeveloped’ residential zoned land.

Under the legislation, local authorities are required to publish the total area of land in hectares contained on their maps:

Figures provided by the Revenue Commissioners (August 2026) indicate that approximately €79m of the €119.4m declared liability in 2026 was able to be deferred mainly due to a recent grant of planning permission or the commencement of a planning permission on the site. This indicates that housing development is being activated on land liable to the tax.

My Department does not maintain an estimate of valuation or cost of residentially zoned lands. The Central Statistics Office (CSO) provides estimates of Residentially Zoned Land prices per acre at State and regional level: www.cso.ie/en/releasesandpublications/fp/fp-rzlp/residentiallyzonedlandprices2024/.

Final RZLT Map for 2026