Dáil Éireann Debate, Tuesday - 25 July 2023
629. Deputy Brendan Griffin asked the Minister for Housing, Local Government and Heritage if actively farmed farmland will be exempted from the residential zoned land tax; and if he will make a statement on the matter. [36548/23]
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.
It is important to note that, to come within the scope of RZLT, farmland must be both zoned for residential use and serviced. Farmland that is zoned for residential use, but which is not currently serviced, is not within the scope of the tax and will only come within the scope of the tax should the land become serviced at some point in the future.
Agricultural land which is zoned solely or primarily for residential use meets the criteria set out within the legislation and therefore falls within the scope of the tax. Agricultural land that is zoned for a mixture of uses including residential and is in active farming use is not in scope as farming is a trade or profession benefitting from an exemption in the legislation.
Draft and supplemental RZLT maps have been was published by local authorities to identify the lands in scope, with the ability for landowners to make submissions to the local authority and appeals to An Bord Pleanála where they considered that the land did not meet the criteria for being in scope. Landowners could seek to have their land rezoned to remove it from scope.
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 planning authority, taking into account the need to ensure that housing supply targets across the city or county can be met.
My Department and the Department of Finance continue to engage with various representative bodies, in relation to the RZLT measure and its implementation.
