Dáil Éireann Debate, Tuesday - 18 April 2023
858. Deputy Seán Haughey asked the Minister for Housing, Local Government and Heritage if he is satisfied with the preparations to date by local authorities to implement the residential zoned land tax in 2024; if his Department is being briefed on applications to date for exemptions; if he will continue to monitor the implementation of this proposal; and if he will make a statement on the matter. [18221/23]
View answerAs required under legislation, every local authority published a draft map identifying land liable to the tax on 1 November 2022. Submissions could be made by interested parties, up to 1 January 2023 challenging whether land met the criteria for the tax, identifying additional land which may meet the criteria for the tax or where made by a landowner, a rezoning request to remove the land from liability. According to the figures provided to my Department by local authorities, 1,687 submissions, including approximately 210 requests to amend zoning, were made to local authorities by the end of the public display period for the draft maps on 1 January 2023.
The level of submissions is reflective of the significant degree of effort put into communicating the publication and public display period for the maps, by my Department, the Department of Finance, each of the 31 Local Authorities and by other key stakeholders in the process.
Each local authority will have issued determinations on submissions made by landowners by 1 April and landowners may appeal the decision to An Bord Pleanála where dissatisfied with the local authority determination by 1 May 2023.
Relevant local authorities will be publishing a supplemental map of additional land which is considered liable to the tax on 1 May. This will reflect land which has been subject to recent zoning changes through adoption of new development plans or local area plans, through recent servicing improvements or where the land has become known to local authorities since the publication of the draft map, for example land identified in submissions.
My Department is continuing to 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, including appeal of determination decisions to An Bord Pleanála, the publication of supplemental maps on 1 May 2023, as well as publication of a final map by Local Authorities on 1 December 2023 reflecting any additions or removals of land from the maps as a consequence of submissions, determinations, appeals and rezoning. Local authorities will be requested to provide details of lands removed from the draft and supplemental maps as a consequence of submissions.
