A local authority in Dublin has made a public application to its own planners seeking exemptions for council-owned land, after the properties were deemed liable for tax on maps made by the body itself.
The submission from South Dublin County Council means its own officials must decide whether the local authority should receive a tax pass on housing land it owns in Tallaght, Clondalkin and Knocklyon.
The annual tax on vacant residential land was introduced by the last government in a bid to spur housing delivery by imposing a charge on used property.
The idea was to discourage owners from hoarding land in the hope of bigger profits later as house prices rise.
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The Residential Zoned Land Tax prompted a cascade of objections from big builders and farmers who applied to local authorities around country to exempt or dezone their property.
Now, South Dublin County Council has challenged its own draft tax map for 2026. The submission was among 14, with builders Cairn and Glenveagh included in those seeking exclusions.
“South Dublin is no different to any other landowner in the application of the tax and the mapping process is based on the criteria set out in the Taxes Consolidation Act and is generally blind to ownership,” the council said.
“The economic [department] within South Dublin made a submission on the basis that the parcels of land were considered to be not liable for the reasons set out in the submission.
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“The [South Dublin County Council] submission, alongside the other submissions, will be assessed by the planning department and a determination made.”
The council said land at Belgard Heights, Tallaght, was heavily encumbered by an old underground reservoir; land at Clonburris, Clondalkin, was encumbered by services; and lands beside Knocklyon Road were on the route of a proposed road.
