<p><div style='text-align:justify;'><span style='font-size:12pt;'>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><span><div style='text-align:justify;'><span style='font-size:16px;'><br …