Land maps ‘key’ to new tax but could allow property owners to challenge inclusion

The new tax will kick in from January 2024 and will be enforced by Revenue

Paschal Donohoe said scrapping a minimum size exclusion would incentivise development in small sites in town centres. Picture:

New maps will be key to tackling underused land in Ireland but could also lead to challenges from property owners targeted by the government’s proposed Residential Zoned Land Tax, a meeting of Ministers heard ahead of Budget 2022.

The new tax will be set at 3 per cent annually for the market value for land zoned for housing that is not being developed, regardless of its size, and will replace the outgoing Vacant Site Levy, ...