Dáil Éireann Debate, Thursday - 12 October 2023
135. Deputy Charles Flanagan asked the Minister for Housing, Local Government and Heritage whether the grounds for exemption from application of the residential zoned land tax should include instances where land is not developable for reasons relating to phasing provisions in a land use plan and where factors outside the control of the landowner inhibit development. [44585/23]
View answerThe information requested is being compiled and will be forwarded to the Deputy in accordance with Standing Orders.
The following deferred reply was received under Standing Order 51.
The Residential Zoned Land Tax (RZLT) is a new tax introduced in Finance Act 2021 which seeks to increase housing supply by encouraging the activation of development on lands which are suitably zoned and appropriately serviced. It aims to bring those lands which have benefitted from investment in services and are capable of being developed forward for housing. The tax is an action contained in Housing for All, the Government’s plan for housing, to increase housing supply and is supported in the Programme for Government. The tax applies to land that is zoned suitable for residential development and serviced. The tax measure is a key pillar of the Government’s response to address the urgent need to increase housing supply in suitable locations. However, it is important that affected landowners have sufficient opportunity to engage with the mapping process and that a fair and transparent process is applied when local authorities consider what land should be placed on the RZLT maps. Therefore, as part of Budget 2024, it was decided to extend the liability date of the tax by one year, from February 2024 to February 2025. A final map identifying land considered in-scope for the tax will be published on 1 December 2023 by each local authority as required by legislation, however there will be no liability to the tax in 2024 due to the deferral announced in the budget. The purpose of this deferral is to allow for the first mapping cycle to complete and to afford landowners another opportunity to make submissions if their land is included on the draft maps prepared by local authorities in 2024 in advance of the liability commencing in 2025.
The deferral will provide a further opportunity for landowners whose land is included on a draft map published on 1 February 2024 to request the rezoning of such land by the local authority in whose functional area the land is situated. The consideration of these rezoning requests is solely a matter for the respective planning authorities.
In addition, landowners may make a submission regarding land identified on the draft map published on 1 February 2024, if they consider that their land is not in scope having regard to the criteria set out within the legislation. The determination on these submissions made by the planning authority may be appealed to An Bord Pleanala.
