Dáil Éireann Debate, Tuesday - 11 July 2023
331. Deputy Peadar Tóibín asked the Minister for Housing, Local Government and Heritage what percentage of lands ‘scoped-in’ on the residential zoned land tax-draft map are currently in active use by farmers, for farming, and not lying fallow. [34207/23]
View answerThe 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, including farmers, of land that is zoned for residential or mixed-use (including residential) purposes and that is serviced.
The tax applies to land that is:
- zoned suitable for residential development whether it be solely or primarily for residential use, or for a mixture of uses, including residential use, and
- serviced (that is: reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development)
In order to be liable for the tax the land must meet both criteria.
The total area contained on the draft maps nationally is c.55,200 ha.
Data supplied by the Department of Agriculture, Food and the Marine indicates that approximately 11.75% of the total area contained on the draft maps overlaps with land receiving farm payments.
