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Wednesday, 5 Jul 2023

Written Answers Nos. 109-123

Valuation Office

Questions (109, 110, 111, 112, 113)

Bernard Durkan

Question:

109. Deputy Bernard J. Durkan asked the Minister for Housing, Local Government and Heritage the number of appeals against the valuation on a commercial property made to the Valuation Tribunal for Reval 2017 and Reval 2019; and if he will make a statement on the matter. [32986/23]

View answer

Bernard Durkan

Question:

110. Deputy Bernard J. Durkan asked the Minister for Housing, Local Government and Heritage to provide in tabular form the number of appeals outstanding, whether they are for oral or written proceedings, under Reval 2017 and Reval 2019, for each rating authority; and if he will make a statement on the matter. [32987/23]

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Bernard Durkan

Question:

111. Deputy Bernard J. Durkan asked the Minister for Housing, Local Government and Heritage to provide a breakdown in tabular form of the total appeals made to the Valuation Tribunal under Reval 2017 and Reval 2019 for each rating authority; whether the appeal was for oral or written proceedings and the sector of commercial activity concerned; and if he will make a statement on the matter. [32988/23]

View answer

Bernard Durkan

Question:

112. Deputy Bernard J. Durkan asked the Minister for Housing, Local Government and Heritage the average timeline for an appeal to be heard by the Valuation Tribunal, for both oral and written proceedings, under Reval 2017 and Reval 2019; and if he will make a statement on the matter. [32989/23]

View answer

Bernard Durkan

Question:

113. Deputy Bernard J. Durkan asked the Minister for Housing, Local Government and Heritage to provide a breakdown on the number of cases, both written and oral, that can be dealt with or discharged by the Valuation Tribunal in 2023; the breakdown of cases dealt with in 2017, 2018, 2019, 2020, 2021, and 2022; and if he will make a statement on the matter. [32990/23]

View answer

Written answers

I propose to take Questions Nos. 109, 110, 111, 112 and 113 together.

The Valuation Tribunal is independent in the performance of its functions and my Department does not hold the information requested.

However, arrangements have been put in place by the Valuation Tribunal to provide information directly to Oireachtas members. The specific information requested by the Deputy can be sought by emailing info@valuationtribunal.ie. Annual Reports for the Valuation Tribunal are available at www.valuationtribunal.ie/about-us/publications/

Question No. 110 answered with Question No. 109.
Question No. 111 answered with Question No. 109.
Question No. 112 answered with Question No. 109.
Question No. 113 answered with Question No. 109.

Valuation Office

Questions (114)

Bernard Durkan

Question:

114. Deputy Bernard J. Durkan asked the Minister for Housing, Local Government and Heritage his views on the current performance of the Valuation Tribunal, the resources and whether additional resources are required to carry out its functions in a timely and efficient manner; and if he will make a statement on the matter. [32991/23]

View answer

Written answers

The Valuation Tribunal is an independent statutory body established under the Valuation Act 1988 and continued by the Valuation Acts 2001 to hear appeals against decisions of Tailte Éireann on the valuation and revaluation of commercial and industrial properties for rating purposes.

The Valuation Tribunal also hears appeals made by owners of derelict sites against the determination by local authorities of the market value of these sites under the Derelict Sites Act 1990 and appeals made under the Urban Regeneration and Housing Act 2015 against planning authority determinations of market value in respect of vacant sites.

The ongoing National Revaluation Programme has, in recent years, had significant implications for the workload of the Valuation Tribunal. The introduction of remote hearings, however, has provided the Tribunal with enhanced capacity to facilitate and schedule an increased number of appeals for hearing.

At the beginning of 2023 the Tribunal had 1,010 appeals on hand, down from 1,651 on hands at the beginning of 2022. On average, over the past two years, the Tribunal closed 767 appeals.

There are currently 31 Members assigned to the Tribunal, the term of office of three Members having recently ended. The Public Appointments Service will shortly be running a campaign to fill these vacancies. The Tribunal also has sanction for 15 staff. Currently there are two vacancies, which my Department expects to fill shortly.

My Department will continue to monitor the resourcing of the Valuation Tribunal to enable it to carry out its functions in a timely and efficient manner.

Housing Schemes

Questions (115)

Jennifer Whitmore

Question:

115. Deputy Jennifer Whitmore asked the Minister for Housing, Local Government and Heritage if there are any additional incentives available to assist joint mortgage applicants purchasing a home who cannot avail of the help-to buy scheme; and if he will make a statement on the matter. [32994/23]

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Written answers

Affordability and the chance to own a home is at the heart of the Government’s housing policy. As detailed in the Housing for All strategy, the Government has introduced a multi-faceted approach to support households and individuals wishing to purchase a home, as well as increasing the overall supply of new homes, with an ambitious target of 300,000 new homes up to 2030.

Under Pathway 1 of Housing for All, “Pathways to Home Ownership and Increasing Affordability”, two new Affordable Purchase schemes have been established (the Local Authority Affordable Purchase Scheme and the First Home shared equity scheme), and an improved Local Authority Home Loan scheme.

These schemes are primarily aimed at supporting affordability constrained middle income earners and first-time buyers, whilst also encouraging additional housing development to increase overall supply. The eligibility of an applicant for these schemes will be determined based on scheme specific selection criteria, application assessment, and terms and conditions as deemed appropriate by the respective scheme provider.

Home purchase schemes run by my Department require all couples to apply jointly, regardless of previous homeowner status. In instances where one applicant is no longer considered a first time buyer due to previous homeownership, joint applicants may be eligible for schemes such as the Local Authority Home Loan, the Local Authority Affordable Purchase Scheme, and the First Home Scheme, under the Fresh Start principle providing the previous homeowner is separated or divorced, or has been declared insolvent or bankrupt, and has no interest in the former home. This allows such joint applicants to apply for these schemes on the same basis as first-time buyers. Separate eligibility criteria apply to the Help to Buy scheme, which comes under the remit of the Department of Finance. Further details of this scheme are available here: www.revenue.ie/en/property/help-to-buy-incentive/index.aspx

Lastly, additional supports are also available for those wishing to purchase and renovate vacant or derelict properties in the form of the new Vacant Property Refurbishment Grant, which is available nationwide. The scheme provides for grants for refurbishment of vacant properties of up to €50,000 or €70,000 if the property is derelict. The scheme has been extended to cover houses built up to 2007, and is available for properties intended for rental as well as owner-occupied.

I also announced last year a new Ready to Build serviced sites scheme where local authorities will provide sites at a discount to people who want to build their own home. Information on both of these schemes is available directly from local authorities.

Invasive Species Policy

Questions (116)

Christopher O'Sullivan

Question:

116. Deputy Christopher O'Sullivan asked the Minister for Housing, Local Government and Heritage if funds can be made available to local authorities to deal with Japanese knotweed; and if he will make a statement on the matter. [33016/23]

View answer

Written answers

The National Parks and Wildlife Service (NPWS) of my Department is responsible for the implementation of the Wildlife Acts and the European Communities (Birds and Natural Habitats) Regulations 2011, both of which prohibit the spreading of invasive species.

Under this legislative framework, responsibility for dealing with invasive alien species rests with the landowner. Much of the work in tackling Japanese knotweed happens at local level and is carried out by local authorities in their areas through their own biodiversity action plans.

The NPWS provides funding annually for local authority led projects to tackle invasive alien species in their areas through its Local Biodiversity Action Fund. This year grants of €517,966 have been awarded to 23 local authorities who are carrying out projects on invasive alien species including Japanese knotweed.

State Bodies

Questions (117)

Fergus O'Dowd

Question:

117. Deputy Fergus O'Dowd asked the Minister for Housing, Local Government and Heritage the pay and any other benefits, including any loyalty payments/bonuses or other benefit-in-kind, of each chief executive of State/semi-State body or other public body under the aegis of his Department for each year since 2020, in tabular form; and if he will make a statement on the matter. [33055/23]

View answer

Written answers

The requested information is as set out in tabular forms below in respect of the twenty-two State bodies under the aegis of my Department, as extant at 5 July 2023.  

An Bord Pleanála

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

196,906

199,906

193,710

(paid to 3 November)

227,369

(salary rate)

Loyalty Payments (€)

Nil

Nil

Nil

Nil

Bonuses (€)

Nil

Nil

Nil

Nil

Other Benefits-in-Kind (€)

Nil

Nil

Nil

Nil

An Fóram Uisce

This State body has no Chief Executive Officer position.

 

Approved Housing Bodies Regulatory Authority

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

Not Applicable

91,089

(from establishment on 1 February)

109,376

113,536

Loyalty Payments (€)

Not Applicable

Nil

Nil

Nil

Bonuses (€)

Not Applicable

Nil

Nil

Nil

Other Benefits-in-Kind (€)

Not Applicable

Nil

Nil

Nil

Docklands Oversight and Consultative Forum

This State body has no Chief Executive Officer position.

 

The Electoral Commission

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

Not Applicable

Not Applicable

Not Applicable

216,000

(established on 9 February)

Loyalty Payments (€)

Not Applicable

Not Applicable

Not Applicable

Nil

Bonuses (€)

Not Applicable

Not Applicable

Not Applicable

Nil

Other Benefits-in-Kind (€)

Not Applicable

Not Applicable

Not Applicable

Nil

Ervia

Item

Year 2020*

Year 2021

Year 2022**

Year 2023

Salary (€)

225,000

225,000

225,000

225,000

Loyalty Payments (€)

Nil

Nil

Nil

Nil

Performance-Related Pay (€)

15,000

Nil

Nil

Nil

Other Benefits-in-Kind (€)

- Car Allowance

- Company Car

- Health Insurance

- Professional Subs

- Pension Contributions

 

 

10,000

Nil

7,000

1,000

 

38,000

 

 

Nil

4,000

8,000

1,000

 

40,000

 

 

Nil

5,000

8,000

1,000

 

40,000

 

 

Nil

5,000

8,000

1,000

 

40,000

* During 2000, an Interim CEO was in place for part of the year and a permanent CEO was appointed for the remainder of that year.  The 2020 details reflect the remuneration for the full year, being a combination of the remuneration of the Interim CEO and the permanent CEO and reflecting different aspects of the pay arrangements pertaining to those positions.

** From 1 January 2022, the Ervia CEO holds the dual role of Ervia and Gas Networks Ireland CEO.

 

Gas Networks Ireland

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

200,000

204,000

 

 

Short-Term Benefits (€)

51,000

55,000

 

 

Pension Contributions (€)

35,000

36,000

 

 

In the period to 31 December 2021, the CEO position was at Managing Director level.  From 1 January 2022, the position was upgraded to CEO level.  The CEO position in both Gas Networks Ireland and Ervia is now held by one individual and it is reflected in the Ervia CEO details above.

 

Heritage Council

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

98,306

104,217

112,935

115,194

Loyalty Payments (€)

Nil

Nil

Nil

Nil

Bonuses (€)

Nil

Nil

Nil

Nil

Other Benefits-in-Kind (€)

Nil

Nil

Nil

Nil

Housing Agency (Housing and Sustainable Communities Agency)

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

133,032

143,845

158,006

161,166

Loyalty Payments (€)

Nil

Nil

Nil

Nil

Bonuses (€)

Nil

Nil

Nil

Nil

Other Benefits-in-Kind (€)

Nil

Nil

Nil

Nil

 

Housing Finance Agency

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

123,881

122,321

129,249

132,997

Loyalty Payments (€)

Nil

Nil

Nil

Nil

Bonuses (€)

Nil

Nil

Nil

Nil

Other Benefits-in-Kind (€)

Nil

Nil

Nil

Nil

Land Development Agency

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

200,000

200,000

200,000

200,000

Loyalty Payments (€)

Nil

Nil

Nil

Nil

Bonuses (€)

Nil

Nil

Nil

Nil

Other Benefits-in-Kind (€)

- Company Vehicle – Lease Amounts

- Health Insurance Allowance

 

 

5,702

 

 

Nil

 

 

9,940

 

 

Nil

 

 

9,343

 

 

5,200

 

 

9,334

 

 

5,200

The above figures do not include the pension entitlements of the CEO. Up to the end of March 2022, the CEO participated in a defined benefit scheme known as the Land Development Agency Superannuation Scheme 2022 created in accordance with the Land Development Agency (Establishment) Order 2018.  Following dissolution of the interim LDA entity at the end of March 2022, this scheme ceased, and the CEO will move to an alternative pension scheme which is currently being drafted and will be in line with the standard template employment contract for CEOs of commercial State bodies. 

 

Local Government Management Agency

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

163,253

166,151

173,418

176,350

Loyalty Payments (€)

Nil

Nil

Nil

Nil

Bonuses (€)

Nil

Nil

Nil

Nil

Other Benefits-in-Kind (€)

- Fixed Travel Allowance

 

 

3,388

 

 

3,388

 

 

3,388

 

 

3,388

National Oversight and Audit Commission

This State body has no Chief Executive Officer position.

 

National Traveller Accommodation Consultative Committee

This State body has no Chief Executive Officer position.

 

Office of the Planning Regulator

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

137,225

146,135

159,858

 

176,350

Loyalty Payments (€)

Nil

Nil

Nil

Nil

Bonuses (€)

Nil

Nil

Nil

Nil

Other Benefits-in-Kind (€)

Nil

Nil

Nil

Nil

Pyrite Resolution Board

This State body has no Chief Executive Officer position.

 

Residential Tenancies Board

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

89,219

96,555

151,137

161,166

Loyalty Payments (€)

Nil

Nil

Nil

Nil

Bonuses (€)

Nil

Nil

Nil

Nil

Other Benefits-in-Kind (€)

Nil

Nil

Nil

Nil

Tailte Éireann (established 1 March 2023)

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

Not Applicable

Not Applicable

Not Applicable

167,534

(Interim CEO up to 7 July)

10,000

(Interim CEO Special Duties Allowance 3 November 2022 to 7 July 2023)

 

199,040

(CEO Start Date of 10 July)

Loyalty Payments (€)

Not Applicable

Not Applicable

Not Applicable

Nil

Bonuses (€)

Not Applicable

Not Applicable

Not Applicable

Nil

Other Benefits-in-Kind (€)

Not Applicable

Not Applicable

Not Applicable

Nil

Uisce Éireann

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary (€)

200,000

200,000

225,000

225,000

Loyalty Payments (€)

Nil

Nil

Nil

Nil

Bonuses (€)

Nil

Nil

Nil

Nil

Other Benefits-in-Kind (€)

- Car Allowance

- Health Insurance

- Pension Contributions

 

 

15,000

Nil

 

24,000

 

 

15,000

Nil

 

24,000

 

 

15,000

9,063

 

27,000

 

 

15,000

9,183

 

27,000

Valuation Tribunal

This State body has no Chief Executive Officer position.

 

Water Advisory Body

This State body has no Chief Executive Officer position.

 

Waterways Ireland

Item

Year 2020

Year 2021

Year 2022

Year 2023

Salary

€105,241

(Full year as agency staff, paid in euro)

Stg £90,297

(Agency staff for January and February; Waterways Ireland payroll from March)

Stg £90,951

Stg £91,503

Loyalty Payments (€)

Nil

Nil

Nil

Nil

Bonuses (€)

Nil

Nil

Nil

Nil

Other Benefits-in-Kind (€)

Nil

Nil

Nil

Nil

Awaiting reply from Department.

Local Authorities

Questions (118)

Thomas Gould

Question:

118. Deputy Thomas Gould asked the Minister for Housing, Local Government and Heritage whether a local authority requires a licence or permit to undertake noisy construction work during certain hours; the prescribed hours this would be required for; and the process by which they apply for, and members of the public can see, such a licence. [33063/23]

View answer

Written answers

Legislative provisions governing “local authority own development”, commonly referred to as Part 8 development, are set down in Section 179 of the Planning and Development Act 2000 and Part 8 of the Planning and Development Regulations 2001, as amended.Pursuant to these provisions, a local authority is required to give public notice of certain proposed developments in an approved newspaper and to place a site notice on the relevant land.The public notice is required to indicate that plans and particulars of the proposed development will be available for inspection or purchase at the offices of the local authority and that submissions or observations may be made in writing to the local authority before a specified date.The planned hours of construction and associated noise levels may be specified in the plans and particulars of the proposed development, such as a construction management plan, or in instances where the proposal has been referred to the Health Service Executive under Article 82 of the Regulations, may be addressed in any submission made by the HSE to the local authority.Under section 179(3) of the Act, the Chief Executive of the local authority is required to submit a report on the proposed development, taking account of submissions received, for consideration by the elected members of the Council and recommend whether or not the proposed development should be proceeded with as proposed, modified, or not be proceeded with, as the case may be.Following the consideration of the Chief Executive’s report, the proposed development may be carried out as recommended, unless the local authority, by resolution, decides to vary or modify the development, otherwise than as recommended, or decides not to proceed with the development.Notwithstanding the foregoing, construction sites, by their nature, can be noisy environments. The level of noise generated can vary depending on the relevant phase of development and any noise mitigation measures in place. Generally, any impact is short-lived; however, contractors do bear a responsibility to operate reasonably and not to cause nuisance. This may include operating at unreasonable hours.I would encourage any party impacted by noise from local authority development to discuss the matter with the local authority and/or contractor concerned in the first instance. Where agreement cannot be reached, civil remedies may be available to prevent or limit noise disturbance.The Environmental Protection Agency (EPA), which is under the aegis of the Department of Environment, Climate and Communications (DECC), operates the Local Authority Environmental Enforcement Performance Framework and details can be found at the following link:www.epa.ie/our-services/compliance--enforcement/support-and-supervision-of-local-councils/la-performance/.The EPA has a supervisory role in relation to the performance by local authorities of their statutory environmental protection duties including in relation to air and noise controls. In addition, policy in relation to air quality, noise and industrial emissions falls under my colleague, the Minister for Environment, Climate and Communications.Where an individual is of the opinion that the relevant local authority is not addressing any environmental issues raised, the EPA provides information on complaints procedures at: www.epa.ie/our-services/compliance--enforcement/whats-happening/make-an-environmental-complaint/.Where the EPA receives a complaint in this regard, it is a matter for the EPA to determine whether the local authority is fulfilling its environmental functions.Under section 30 of the Act, I am specifically precluded from exercising any power or control in relation to any particular case, including an enforcement issue, with which a planning authority or An Bord Pleanála is or may be concerned.

Departmental Data

Questions (119)

Eoin Ó Broin

Question:

119. Deputy Eoin Ó Broin asked the Minister for Housing, Local Government and Heritage to publish the Q2 2023 basic unit costs (BUCs), previously referred to as unit-cost ceilings and acquisition cost guidelines (ACGs) for social housing for each local authority area. [33110/23]

View answer

Written answers

I do not intend to publish the Basic Unit Costs (BUCs) or the Acquisition Cost Guidelines (ACGs) as issued to each local authority in respect of their development of new social homes. My Department will continue to make them available to public representatives on request.

Housing Schemes

Questions (120)

Mark Ward

Question:

120. Deputy Mark Ward asked the Minister for Housing, Local Government and Heritage the options open to an individual who is over the threshold for the disabled persons’ adaptations grant but is still in need of a bathroom conversion; and if he will make a statement on the matter. [33113/23]

View answer

Written answers

My Department provides funding to local authorities for the Housing Adaptation Grants for Older People and People with a Disability scheme. The Grant Scheme assists eligible applicants living in privately owned homes to make their accommodation more suitable for their needs.

The grants available operate on a sliding scale with the highest percentage grants available to those with the lowest incomes and vice versa. The schemes are means tested and grant assistance is not available to applicants whose household income, after disregards and deductions, exceeds €60,000 per annum. The household income approach is intended to spread the benefits of the grant scheme as widely as possible and to ensure fairness and value for money in operation of the scheme towards those with the greatest needs. Local authorities, in administering the scheme, work with qualifying applicants to secure the most beneficial outcome possible in line with the applicants' financial circumstances and within the parameters of the Grant Scheme.

Further detail on these schemes is available at the following link:

www.gov.ie/en/service/6636c-housing-adaptation-grants-for-older-people-and-people-with-a-disability/

Housing for All commits to reviewing the full suite of Housing Adaptation Grants for Older People and People with a Disability. A report on the review of the Housing Adaptation Grants for Older People and People with a Disability has been prepared by my Department. Among the areas which the review considered are the income thresholds and the grant limits. On foot of my careful consideration of the Review report, I have asked my Department officials to engage with the Department of Public Expenditure, NDP Delivery and Reform on the recommendations in the Review report.

Waterways Issues

Questions (121)

Thomas Pringle

Question:

121. Deputy Thomas Pringle asked the Minister for Housing, Local Government and Heritage when the problems with the Lough Corrib Navigation Act 1945 were identified that were rectified by the reinstation of the functions of the Lough Corrib Navigation Trustees that were removed as a result of the repeal of some of the Drainage (Ireland) Act 1856, under which the Lough Corrib Navigation Trustees were established; when work started to correct the situation; when a decision was taken to include the legislative correction in the Historical and Archaeological Heritage Bill 2023; and if he will make a statement on the matter. [33114/23]

View answer

Written answers

The Lough Corrib Navigation Trustees was established under the Drainage (Ireland) Act 1856. The Trustees consist of 8 councillors drawn from Galway City Council, Galway County Council and Mayo County Council. The Trustees are responsible for the maintenance of navigation aids and some piers on the Corrib System, the Eglinton canal system, and associated walkways, tow paths, lock gates and boundary walls. The functions of the Trustees are discharged by Galway City Council on behalf of Galway City, Galway County and Mayo County Councils.

Some parts of the 1856 Act were repealed by the Land and Conveyancing Law Reform Act 2009. The implications of that repeal came to light in summer 2021 and were raised by Galway City Council. My Department has engaged both with Galway City Council and the Department of Justice, as the sponsoring Department for the 2009 Act.

Given the complexities of the issues involved, legal advice was sought by my Department in 2021 and 2022 which confirmed that while subsequent legislation, namely the Lough Corrib Navigation Act 1945, reconstituted the Board of Trustees, the 1945 Act does not amend, vary or restate the functions of the Trustees as provided for in the 1856 Act. In short, legal advice received indicates that the functions previously conferred on it by the 1856 Act needs to be reinstated at the earliest opportunity.

Drafting of amendments to the Lough Corrib Navigation Act 1945 commenced in late 2022 with the aim of including them in an appropriate legislative vehicle that would be enacted at the earliest possible time.

The Historic and Archaeological Heritage Bill 2023, currently progressing in the Oireachtas, has been identified as the most relevant legislative vehicle for the necessary amendments to the Lough Corrib Navigation Act 1945 to ensure the matter is resolved as soon as possible.

Departmental Equipment

Questions (122)

Catherine Murphy

Question:

122. Deputy Catherine Murphy asked the Minister for Housing, Local Government and Heritage the number of instances in which his Department used unlicensed software and/or lapsed licenced software in the past ten years to date; the associated expenditure on same to remedy the situation; and the software that was used. [33159/23]

View answer

Written answers

My Department does not use unlicensed or expired software. My Department complies with the parameters within licencing agreements. My Department's internal controls follow strict software asset management to ensure compliance.

Land Issues

Questions (123)

Michael Healy-Rae

Question:

123. Deputy Michael Healy-Rae asked the Minister for Housing, Local Government and Heritage the progress that has been made in relation to anomalies that have arisen regarding de-zoning land (details supplied); and if he will make a statement on the matter. [33233/23]

View answer

Written answers

The Finance Act 2021 introduced Part, 22A Residential Zoned Land Tax (RZLT), into the Taxes Consolidation Act 1997. The RZLT is designed to prompt residential development by landowners, of land that is zoned for residential or mixed-use (including residential) purposes and that is serviced. The residential and mixed use including residential zonings are considered to reflect the housing need set out within the core strategy for the relevant local authority area.

The mapping of lands considered liable to the tax is undertaken by each local authority based on the legislation contained in the Taxes Consolidation Act 1997, with the opportunity for landowners to make submissions to the local authority where they consider that their land should does not fall within the scope of the tax as set out within the legislation. Landowners who are not satisfied within the determination of the local authority have the opportunity to appeal to An Bord Pleanala. Landowners also had the opportunity to seek a rezoning of their land to remove it from scope. This variation procedure, and the local authority’s decision on whether or not to commence one, is part of the normal zoning process undertaken by the planning authority.

The zoning of land for particular purposes such as residential or mixed uses within a development plan is solely a matter for each local authority. Decisions on whether to amend zonings as a result of submissions made under Section 653I of the Taxes Consolidation Act 1997 or at any other time in order to remove land from the scope of the tax are a matter for each relevant local authority, taking into account the need to ensure that housing supply targets across the city or county can be met. Provision is made in the Planning and Development Act 2000 for elected members to request the Chief Executive, in certain circumstances, to commence a process to amend a development plan zoning.

It is acknowledged that the tax will impact on landowners, however if the land in question is zoned for a particular purpose under a plan adopted by the local authority and has been subject to investment by the local authority and the State in the services necessary to enable development for housing to accommodate increased population, it is intended that the land should be used for housing.

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