Tax Code
Dail Éireann — 2025-12-09
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Simon Harris (FG), Wicklow

The deferrals relate to people seeking to change the use of land. However, I will get the specific note from Revenue in relation to that for the Deputy. The tax is working reasonably well. The other questioner here, Deputy O'Gorman would have pushed for this and was an active supporter of it within the previous Government. We brought it in, and we are seeing some encouraging signs. The Deputy may have seen that the CSO published a report last week which shows that the number of transactions involving residential zoned land in 2024 was significantly up on that for 2023. We are seeing, both anecdotally and in CSO data, a bigger churn of residential zoned land transactions, which is really what we want. If a someone has land and is not going to use it for residential property, they need to pay the tax, seek a rezoning or a change to alternative use or sell it off to somebody who will use it. There is some encouraging data in relation to that. I will try to get more information for the Deputy on the reasons for the deferrals.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-12-09/debate/main
Retrieved: 2026-08-14T04:54:26+00:00
Sitting date: 2025-12-09