Exemptions for farmers are required before the residential land tax can be introduced, the Taoiseach has said.
The Residential Zoned Land Tax (RZLT) is designed to be charged each year on land that is zoned suitable for residential use and has access to necessary services.
The RZLT aims to incentivise landowners to activate existing planning permissions to increase housing supply.
However, the introduction of the tax and penalties have previously been deferred amid backlash from groups such as the Irish Farmers’ Association, which has opposed the inclusion of land which is used for farm operations.
Mr Harris said he was supportive of the concept of a land tax to address housing supply, but warned that further delays were possible.
He added: “It’s also important that farmers are separated from it because it’s offensive to tell a farmer that they’re a land hoarder when they’re actively farming and playing an important part in our economy.”
Mr Harris said: “As long as I’m Taoiseach, no active farmer is going to pay a residential land tax – simple as.”
He added: “This land tax is absolutely about making sure people can’t hoard land. It was never meant to be about penalising an active farmer.”
The Taoiseach said the Government will collectively decide on the approach taken to the matter in the Budget, but added that the Department of Finance needs “to fix” the legislation underpinning the charges.
He added: “It needs to come forward with proposals as to how this legislation can be applied to those who are hoarding land – because I don’t want to see people hoarding land, I want to see homes built.
“But I also do not want to see and will not stand over a situation where active farmers wrongly get classified as land hoarders.”
Mr Harris said he was open to the Department either bringing forward amendments or a decision to defer the legislation for another year.
The Taoiseach said deferring the legislation would not send a message that people continue to hoard land, adding: “The laws have changed in this area and it is simply a question of when the legislation will be commenced in terms of the tax being charged.”
However, Sinn Féin has said the comments are a “boon for land hoarders”.
The party finance spokesman Pearse Doherty said: “The Government’s decision to delay a land tax that is aimed at land hoarders who are sitting on land that should be developed to build much needed housing is a disgraceful one.
“Let’s be clear – this is a direct result of this Government’s abject failure over the past three years to exempt actively farmed land from this tax.
“I first raised this issue in 2021 – three years ago – with the Minister for Finance when the legislation for this tax was first introduced.”
He added: “As a result of their inaction and ineptitude, land hoarders have another year to sit on land that should be developed to build homes.
“Through a toxic mix of political opportunism, inaction and ineptitude, the Government has chosen to worsen the housing crisis and hand land hoarders and speculators another free pass.”
