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

In my new role, I am learning not to muse on tax changes outside of a budgetary process other than to say that we continue to keep the effectiveness of the tax under review. We will continue to review it in advance of forthcoming budgets. Our view is that we have a tax in place in relation to taxing residential zoned land where there is not residential property on it. We have put a system in place. This was important. A farmer using land for ongoing economic activity was never what any of us was trying to address. There were teething issues, if I can put it like that, in that regard. Providing a mechanism for people who want to use land for an ongoing economic use is something we are all fine with; it is appropriate. That is working its way through the system as well. As the Deputy stated, this is the first year of it. We are seeing revenue from it of about €46 million. However, as with the earlier question, the aim is to see changed behaviour and people not land hoarding during a housing emergency. We continue to keep the effectiveness of it under review.

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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