The Residential Zoned Land Tax

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 role of local authorities is to publish mapping showing land that is subject to the tax, while the administration of the tax is a matter for the Revenue Commissioners.

Dún Laoghaire-Rathdown County Council are seeking submissions on the draft map for 2026 for the inclusion, exclusion of lands from the mapping or on what date the land first satisfied the criteria for inclusion, before the 1 April 2025. 

Separately, owners of such land included on the Final Map, may make a request to Dún Laoghaire-Rathdown County Council to change the zoning of this land until 1 April 2025. If certain conditions are met, a landowner may be exempt from the 2025 liability on foot of such a request. Please follow the links below for more information on the mapping and to make a submission on each consultation.

Residential properties, notwithstanding that they may be included on the annual draft map, shall not be chargeable to the residential zoned land tax. Consultation will go live on 1 February 2025.

Click here to complete Rezoning Consultation

Click here to complete Inclusion/Exclusion Consultation