Vacant Sites Register FCC
Updated 23/06/2026 - as this is now managed by Revenue Commission.
The Residential Zoned Land Tax (RZLT) has now replaced the Vacant Sites Levy and applies to serviced land zoned for residential development. The RZLT is a 3% annual tax on the land's market value and is collected by the Revenue Commissioners. Any unpaid Vacant Sites Levy before 2025 remains a charge on the land and must still be paid to the local authority.
Under the Urban Regeneration and Housing Act 2015, each Local Authority will have to compile a Register of Lands in it's Area that are suitable for Housing, but are not coming forward for development. On January 1st 2017, these registers were established and vacant site levy is payable from January 2019 onwards.
This contains the details of our vacant site in 2024 for Fingal County Council last updated 23/06/2026