Minister for Housing, Local Government and Heritage Darragh O’Brien is to write to county managers about applications made by farmers under the Residential Zoned Land Tax (RZLT).
The 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.
It is being introduced as part of the government’s Housing for All plan.
The tax – which will be calculated at 3% of the market value of land “in scope” – will operate on a self-assessment basis.
According to Revenue, farmers and landowners will be able to register for the tax later this year.
Last year Local Authorities published draft RZLT maps outlining which particular lands would be subject to the new tax, the final map of land will be published on December 1, 2023.
RZLT
Fianna Fáil TD Jackie Cahill has today (Saturday, September 23) raised concerns in relation to the tax and its impact on active farmers.
The Tipperary TD said that he has received assurances Minister Darragh O’Brien will write to county managers next week in relation to applications from active farmers to have their land dezoned.
Cahill, who is the chairperson of the Oireachtas Agriculture Committee, has been making representations to the minister over a number of months on the RZLT.
“It is my understanding that of the more than 200 applications by active farmers to have their land dezoned for residential use, that only a very small proportion had their applications looked upon favourably by local authorities across the country.
“In the majority of cases, where the land is actively farmed, I do not believe it is right to tax a farmer 3% each year when their intention is to continue with making their livelihood off the land by producing the food we all need,” he said.
“If a farmer wants to continue farming their land, and in a lot of cases there are no purchasers for their land anyway, I do not believe it is right or just to tax them to do just that.
“This is particularly important in cases where the farmer in question has applied to their local authority for their land to be de-zoned,” Cahill added.
“There is no denying that the provision of housing is an extremely important issue, and in areas of strategic residential zoning, of course zoning should remain in place with the view of building the homes we need.
“I welcome assurances from the minister that he will be writing to county managers again next week in relation to the applications made by farmers to have their lands dezoned,” the TD said.