The Urban Regeneration and Housing Act 2015 introduced a requirement to establish a vacant site register. The purpose of the register is to identify vacant sites within the functional area of the Council with a view to bringing such sites into beneficial use. The Vacant Site Levy and more recently the Residential Zoned Land Tax are measures to activate land and planning permission for development. Both measures encourage the development or redevelopment of zoned land. The Residential Zoned Land Tax has a wider scope, with an aim to encourage all zoned and serviced land which meets the criteria to be brought forward for development over the short to medium term. The tax measure will over the coming years replace the Vacant Site Levy, however the levy will continue to apply and accrue until the charge on land associated with the tax is levied in accordance with section 653Q of the Finance Act 2021. Any outstanding charges in respect of the vacant site levy will remain against the land in question to be collected by the local authority.