Various governments in recent years have introduced novel land taxation schemes to try and increase housing supply across Ireland, to varying degrees of success.  The most recent hallmark scheme was the vacant site levy. Since it was introduced in 2018, however, it has proven a challenge for local authorities, with collection rates low across the board.  It will now be replaced by the residential-zoned land tax, a three per cent levy on the self-assessed market value of land not yet developed by its owner. It was due to take effect in February 2024 and, in preparation, local authorities were tasked…

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