There have been a total of 1,687 submissions from landowners challenging the inclusion of their land in the draft Residential Zoned Land Tax (RZLT) maps, Agriland has learned.
The biggest number of submissions – 148 – were made to Dublin City Council.
Out of the total number of submissions, 210 landowners lodged a request to “amend zoning” to a local authority.
The RZLT is an annual tax that will be calculated at 3% of the market value of land “in scope” – which includes land zoned for residential development and land that could be connected to services.
Last year all 31 local authorities published draft RZLT maps outlining which particular lands will be subject to the new tax, which comes into effect from February next year.
Although they are included on the map, residential properties are not liable for RZLT if they are subject to Local Property Tax.
RZLT awarness
The Irish Farmers’ Association (IFA) had previously warned that it believed there was a “huge lack of awareness ” about the RZLT and cautioned that the new tax could have significant financial implications for farm families.
There is no exemption for farmed land but all landowners had the opportunity from November 1, 2022 until January 1, 2023 to make a submission to their local authority in relation to the draft RZLT map.
Landowners could challenge the inclusion of their land in the maps or request a change of zoning of their land.
These submissions could:
- Challenge the inclusion of particular lands on the draft map if the owner considers that those lands did not meet the criteria set out within the relevant legislation;
- Challenge the date on which the land was considered to meet the relevant criteria and be in scope;
- Request a change of zoning;
- Identify additional land which appeared to meet the criteria and so might fall into scope and be placed on the supplemental map.
As part of the process landowners had to identify the site and specify the nature of their submission, for example exclusion or rezoning, and provide a justification for the change sought.
According to the Department of Housing, Local Government and Heritage (DHLGH), the majority of rezoning submissions were lodged with Monaghan County Council.
The DHLGH has said that it will now “liaise with local authorities and other stakeholders to ensure each stage of the process of identifying land considered to be liable for the tax is progressed in accordance with the legislation”.
The department said this will include the “determination of landowners’ submissions, appeal of determination decisions to An Bord Pleanála and publication of supplementary maps on May 1, 2023 identifying additional land which may fall into scope for the tax”.
A final RZLT map will be published by all local authorities on December 1, 2023, which the department said would reflect “any additions or removals of land from the maps as a consequence of submissions, determinations, appeals and rezoning”.