This consultation forms part of the public consultation on the Residential Zoned Land Tax on the Draft Map stage of the process, as per Section 653C of the Finance Act 2021. Housing Policy Objective 15.2 of the Government’s ‘Housing for All
Residential Zoned Land Tax (RZLT)
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 objective of the tax is