550. Deputy Ken O'Flynn asked the Minister for Finance further to Parliamentary Question No. 64 of 19 February 2025, to clarify whether it was intended that Part 22A (Residential Zoned Land Tax) Taxes Consolidation Act 1997 would impose Residential Zoned Land Tax (RZLT) on a developer who is proceeding with developing his site for an approved housing body, where the developer is required by the approved housing body to transfer the site to it while the construction work is undertaken; and if so, if the Minister will explain how this fits with the stated policy that the RZLT was being introduced in order to penalise developers who were not developing their land with all due speed. [21305/25]

Summary

550. Deputy Ken O'Flynn asked the Minister for Finance further to Parliamentary Question No. 64 of 19 February 2025, to clarify whether it was intended that Part 22A (Residential Zoned Land Tax) Taxes Consolidation Act 1997 would impose Residential Zoned Land Tax (RZLT) on a developer who is proceeding with developing his site for an approved housing body, where the developer is required by the approved housing body to transfer the site to it while the construction work is undertaken; and if so, if the Minister will explain how this fits with the stated policy that the RZLT was being introduced in order to penalise developers who were not developing their land with all due speed. [21305/25]

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