Vacant sites

Residential land

A property zoned for residential land might be added to the Vacant Sites Register if it is:

• Situated in an area in need of housing
• Suitable for the provision of housing
• The entire site or most of the site is vacant or idle

Regeneration land

A property on land zoned for regeneration might be added to the Vacant Sites Register if:

• All or most of the site is vacant or idle
• The fact that the site is vacant is negatively impacting the amenities in the area

Adding a property to the Vacant Sites Register

If the local authority considers your property to be vacant and it is in an area zoned as residential or regeneration, they may choose to add your property to the Vacant Sites Register. 

If the local authority wants to add your property to the Vacant Sites Register, they will serve a notice informing the property owner of the proposal to add the property to the Vacant Sites Register.

The owner has 28 days to make a submission declaring why the site should not be considered vacant. This will be reviewed by the local authority, and if they decide that the property has been vacant for the 12-month period, and it continues to be vacant, they will enter it onto the register.

Once the site has been entered onto the register, a Notice of Entry will be sent to the owner. The owner has 28 days from receiving this notice to appeal this decision to An Bord Pleanála. If An Bord Pleanála determines that the site was not vacant for the 12 months concerned, or that it is no longer vacant, written notice will be sent to the local authority to remove the entry. 

Vacant sites levy

If a property is added to the Vacant Sites Register, the property owner must pay a levy each year until the site is removed from the register. This levy is 7% of the market value of the land, which is determined by the local authority. 

If you do not agree with the valuation of your land as it is listed in the Vacant Sites Register, you can appeal this to the Valuations Tribunal within 28 days of being notified that your property has been added to the register. The levy is paid in arrears each year, which means the levy is paid in January for the previous year.

It is planned that a new Residential Zoned Land Tax will replace the Vacant Sites Levy – see below. 

Residential Zoned Land Tax

In 2025, the vacant sites levy will be replaced with a new Residential Zoned Land Tax (RZLT). The aim of this tax is to increase housing supply by activating zoned, serviced residential development lands (including mixed-use) for housing. 

The annual tax will apply at a rate of 3% of the land’s market value. The tax will operate on a self-assessment basis.

Local authorities are responsible for identifying the land that is subject to the tax. Revenue is responsible for collecting the tax. 

Each year local authorities prepare maps that identify the lands subject to RZLT. They publish draft maps initially, allowing landowners to make submissions, before publishing final maps. 

To view the Residential Zoned Land Tax maps, visit the planning section of your local authority website.

If your house appears on the Residential Zoned Land Tax Map, but your property is subject to Local Property Tax (LPT), you will not have to pay the RZLT. If your land, gardens, or yard are greater than 0.4047 hectares, you will have to register for the Residential Zoned Land Tax with the Revenue Commissioners, but you will not be liable to pay the tax. 

The collection of any tax associated with the Residential Zoned Land Tax will be the responsibility of Revenue.