Landowners have until April 1 to make submissions to the relevant Local Authority on whether their land meets the criteria for inclusion as residential zoned and serviced land.
This land will be liable for the new Residential Zoned Land Tax (RZLT) which the Government plans to introduce next February.
Last month draft RZLT maps, which detail the land that is within scope of the tax, were published by Local Authorities.
According to the Minister for Finance, Michael McGrath, the tax will apply to land that is zoned suitable for residential development and serviced which means where it is “reasonable to consider” the land may have access, or be connected, to public infrastructure and facilities.
The minister has said that to come within the scope of RZLT farmland must be both zoned for residential use and serviced.
Last week Minister McGrath told the Dáil: “Farmland that is zoned for residential use, but which is not currently serviced, is not within the scope of the tax and will only come within the scope of the tax should the land become serviced at some point in the future.
“Agricultural land which is zoned solely or primarily for residential use and meets the criteria set out within the legislation therefore falls within the scope of the tax.”
Submissions
Landowners now have a matter of days before the deadline closes on April, 1 to make a submission on land which they believe does not meet the criteria for inclusion in the draft RZLT maps.
According to the Minister for Finance decisions on whether to amend zonings as a result of submissions or at any other time are a matter for each Local Authority.
Landowners also have until May 31 to make submissions requesting a re-zoning of their land.
The Minister for Agriculture, Food and the Marine has said that” it is essential that all affected landowners engage with this process immediately”.
Final RZLT maps will then be published by Local Authorities on January 31, 2025.
The Government has said that the aim of the new RZLT is primarily to “incentivise landowners to activate existing planning permissions and carry out development for housing on identified lands”.