An Bord Pleanála has received six appeals to date from landowners in relation to the inclusion of their land in the draft Residential Zoned Land Tax (RZLT) maps.
The RZLT is a new tax that will come into force from next February on land that is zoned for residential use and has access to services such as water supply, roads and lighting.
The tax – which will be calculated at 3% of the market value of land “in scope” – will operate on a self-assessment basis and according to Revenue farmers and landowners will be able to register for the tax from late 2023.
According to Revenue there are a number of exclusions from the scope of the new tax which includes land that is considered “integral to the operation of a business carried out on or beside it”.
But it has also warned that if landowners fail to register for RZLT or underpay the amount of RZLT due, tax and interest will accrue as a charge on the land.
Last year all 31 local authorities published draft RZLT maps outlining which particular lands will be subject to the new tax.
Farmers and landowners had the opportunity from November 1, 2022 until January 1, 2023 to make a submission to their local authority if they disagreed with the inclusion of particular lands in the draft RZLT map.
According to figures provided to the Department of Housing, Local Government and Heritage by local authorities, 1,687 submissions including 210 requests to amend zoning were made to local authorities up to January 1, 2023.
The current draft RZLT maps will be updated and supplemental maps will be published by May 1, 2023 with the final map of land that is liable for the new tax to be published on December 1, 2023.
However in the meantime farmers or landowners who disagree with their local authority’s decision to include their land in the current draft RZLT maps can appeal to an Bord Pleanála.
Local authorities are expected to update the RZLT maps each year from 2025 onwards to include any changes in the zoning and servicing status of land.