In relation to the Residential Zoned Land Tax, only land that has been zoned for residential use or for a mixture of uses including residential within a local authority development plan or local area plan, as adopted by the elected members of the local authority, and that is serviced, will potentially fall into scope for the tax. Zoned land that is within the scope of RZLT will be identified on a map prepared by the relevant local authority. Draft and supplemental maps have been prepared and published by local authorities during 2022 and 2023. Each local authority will prepare and publish a final map by 1 December 2023.
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. A breakdown of this data by planning authority is presented in Table 1.
A total of 85 additional submissions were received on foot of the publication of the supplemental maps. Of these submissions, 39 related to sites that had been previously published on draft maps and as such were not eligible for consideration. Of the 46 eligible submissions received, 6 were requests to local authorities to amend zoning. A breakdown of this data by planning authority is presented in Table 2.
It should also be noted that some submissions may relate to more than one site.
With regard to submissions received outside of the notified timeline, this data is not held by my Department. Such information should be sought directly from the relevant planning authority.
Table 1: Draft Map Submissions
|
Local Authority
|
Total Submissions Draft Maps
|
Rezoning submissions Draft Maps
|
|
Carlow Co. Co.
|
24
|
5
|
|
Cavan Co. Co.
|
12
|
3
|
|
Clare Co. Co.
|
63
|
26
|
|
Cork City Co.
|
89
|
7
|
|
Cork Co. Co.
|
115
|
4
|
|
Donegal Co. Co.
|
132
|
4
|
|
Dublin City Co.
|
148
|
9
|
|
Dún Laoghaire-Rathdown Co. Co.
|
82
|
3
|
|
Fingal Co. Co.
|
121
|
3
|
|
Galway Co. Co.
|
52
|
12
|
|
Galway City Co.
|
13
|
1
|
|
Kerry Co. Co.
|
52
|
12
|
|
Kildare Co. Co.
|
60
|
1
|
|
Kilkenny Co. Co.
|
25
|
4
|
|
Laois Co. Co.
|
20
|
2
|
|
Leitrim Co. Co.
|
40
|
6
|
|
Limerick City & County Co.
|
51
|
7
|
|
Longford Co. Co.
|
15
|
3
|
|
Louth Co. Co.
|
29
|
5
|
|
Mayo Co. Co.
|
45
|
5
|
|
Meath Co. Co.
|
33
|
1
|
|
Monaghan Co. Co.
|
80
|
48
|
|
Offaly Co. Co.
|
17
|
2
|
|
Roscommon Co. Co.
|
18
|
6
|
|
Sligo Co. Co.
|
46
|
0
|
|
South Dublin Co. Co.
|
30
|
0
|
|
Tipperary Co. Co.
|
90
|
12
|
|
Waterford City & County Council
|
61
|
8
|
|
Westmeath Co. Co
|
32
|
9
|
|
Wexford Co. Co
|
17
|
2
|
|
Wicklow Co. Co
|
75
|
0
|
|
Total
|
1,687
|
210
|
Table 2: Supplemental Map Submissions
|
Local Authority
|
Submissions on Supplemental map sites
|
Rezoning submissions
|
Submissions on draft map sites (cannot be considered)
|
Total number of submissions received
|
|
Carlow Co. Co.
|
0
|
0
|
3
|
3
|
|
Cavan Co. Co.
|
1
|
0
|
0
|
1
|
|
Clare Co. Co.
|
3
|
1
|
1
|
4
|
|
Cork City Co.
|
2
|
2
|
4
|
6
|
|
Dublin City Co.
|
20
|
2
|
19
|
39
|
|
Dún Laoghaire Rathdown Co. Co.
|
1
|
0
|
7
|
8
|
|
Galway City Co.
|
4
|
1
|
1
|
5
|
|
Kerry Co. Co.
|
1
|
0
|
0
|
1
|
|
Kildare Co. Co.
|
1
|
0
|
4
|
5
|
|
Leitrim Co. Co.
|
0
|
0
|
0
|
0
|
|
Limerick City & County Co.
|
0
|
0
|
0
|
0
|
|
Mayo Co. Co.
|
8
|
2
|
1
|
9
|
|
Meath Co. Co.
|
0
|
0
|
2
|
2
|
|
South Dublin Co. Co.
|
6
|
0
|
1
|
7
|
|
Tipperary Co.Co.
|
1
|
0
|
0
|
1
|
|
Westmeath Co. Co
|
|
|
|
|
|
Total
|
46
|
6
|
39
|
85
|
