Residential Zoned Land Tax Draft Map now available for public to view

Roscommon County Council are advising members of the public they have until January 1st 2023 to check and make submissions on draft maps that show lands in Roscommon that will be subject to the new Residential Zoned Land Tax.

The Residential Zoned Land Tax replaces the Vacant Site Tax which was 6 per cent of the land’s market value, whereas, the replacement Residential Zoned Land Tax is now 3 per cent. It is aimed at increasing housing supply by activating zoned, serviced residential development lands (including mixed-use lands) for housing.

Greenfield and brownfield land which is identified and is zoned for housing (include land zoned mixed-use) will be subject to tax from 2024. The tax is a commitment under Housing for All, the Government’s housing plan to 2030.

The draft map is now available to view on Roscommon County Council’s website and in its public offices. It shows lands that will be subject to the new Residential Zoned Land Tax. Landowners and third parties have until January 1st 2023 to make a submission to Roscommon County Council about whether or not land on the map meets the criteria for being subject to the tax.

Interested parties can make a suggested correction to the Draft Residential Zoned Land Tax Map if they feel the land included on the map does not meet the criteria, or they disagree with the date on which the maps states the land met the criteria. The public can also request a change of zoning of their land so that it is not subject to the tax and identify other land that should be subject to the tax.

Urging people to check the Draft Map, Greg O’Donnell, Director of Services with Roscommon County Council remarked: “I would strongly urge members of the public to assess the Draft Map published on our website and, if required, make a submission before January 1st 2023.

“County Roscommon requires increased housing supply to meet our housing needs and the new tax aims to incentivise landowners to develop housing on serviced lands zoned for housing, both land with existing planning permission and land without”.

More information on the measure can also be found at