Residential Zoned Land Tax - Final Map for 2026

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 Residential Zoned Land Tax was introduced by the  Finance Act 2021.As of 31 January, The dataset contains the land identified as being liable to the tax from 30 of the 31 local authorities in the State.  The available datasets will comprise the final maps for 2026, published on 31 January 2026.  Previous datasets relating to the mapping process so far are also available, including the draft map and final map datasets published from 1 November 2022 to 1 February 2025.  The final map for 2026 represents the dataset of land which will be liable to the tax from 1 February 2026, with the tax being payable on or before 23 May 2026.  Where a local authority administrative area is not shown on the dataset, the final map of land meeting criteria will be published on the local authority’s own website as required by the legislation.  The overall dataset will be updated in the near future once outstanding map data is received.  This final map dataset will identify serviced land in cities, towns and villages which is residentially zoned and ‘vacant or idle’ mixed use land. The lands identified on the maps are considered capable of increasing housing supply as a consequence.Certain settlements will not be identified due to lack of capacity or services or due to out of date zonings.The dataset contains data which will allow identification of the amount in hectares of zoned serviced land within settlements. Terms of use:https://creativecommons.org/licenses/by/4.0