Residential Zoned Land Tax Final Map for 2023

<div style='text-align:justify;'><span style='font-family:&quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px;'>The Government’s  Housing For All – A New Housing Plan for Ireland  proposed a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply. The Residential Zoned Land Tax was introduced by the  Finance Act 2021.</span></div><div style='text-align:justify;'><font face='Avenir Next W01, Avenir Next W00, Avenir Next, Avenir, Helvetica Neue, sans-serif'><span style='font-size:16px;'><br /></span></font></div><div style='text-align:justify;'><font face='Avenir Next W01, Avenir Next W00, Avenir Next, Avenir, Helvetica Neue, sans-serif'><span style='font-size:16px;'><br /></span></font></div><span style='font-family:&quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px;'><div style='text-align:justify;'>The dataset contains the land identified as being covered by the tax from all of the local authorities in the state.  The available datasets will comprise the final maps, published on 1 December 2023.  The draft map dataset published 1 November 2022 and supplemental map dataset published 1 May 2023 are also available, however the final map represents the most recent dataset of land in-scope for the tax.</div></span><div style='text-align:justify;'><font face='Avenir Next W01, Avenir Next W00, Avenir Next, Avenir, Helvetica Neue, sans-serif'><span style='font-size:16px;'><br /></span></font></div><div style='text-align:justify;'><font face='Avenir Next W01, Avenir Next W00, Avenir Next, Avenir, Helvetica Neue, sans-serif'><span style='font-size:16px;'><br /></span></font></div><span style='font-family:&quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px;'><div style='text-align:justify;'>The final map dataset will identify serviced land in cities, towns and villages which is residentially zoned and ‘vacant or idle’ mixed use land. The lands identified on the maps are considered capable of increasing housing supply as a consequence.</div></span><div style='text-align:justify;'><font face='Avenir Next W01, Avenir Next W00, Avenir Next, Avenir, Helvetica Neue, sans-serif'><span style='font-size:16px;'><br /></span></font></div><span style='font-family:&quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px;'><div style='text-align:justify;'> </div></span><span style='font-family:&quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px;'><div style='text-align:justify;'>Certain settlements will not be identified due to lack of capacity or services or due to out of date zonings.</div></span><div style='text-align:justify;'><font face='Avenir Next W01, Avenir Next W00, Avenir Next, Avenir, Helvetica Neue, sans-serif'><span style='font-size:16px;'><br /></span></font></div><div style='text-align:justify;'><font face='Avenir Next W01, Avenir Next W00, Avenir Next, Avenir, Helvetica Neue, sans-serif'><span style='font-size:16px;'><br /></span></font></div><span style='font-family:&quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px;'><div style='text-align:justify;'>The dataset will also identify the amount in hectares of zoned serviced land for each settlement.</div></span>