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Thursday, 8 Feb 2024

Written Answers Nos. 141-160

North-South Interconnector

Questions (141)

Pauline Tully

Question:

141. Deputy Pauline Tully asked the Minister for the Environment, Climate and Communications if a reply will issue to the elected members of Monaghan County Council regarding their letter (details supplied) in relation to the route and undergrounding of the north south interconnector. [5825/24]

View answer

Written answers

Responsibility for the regulation of the electricity market is a matter for the Commission for Regulation of Utilities (CRU) which is an independent regulator, accountable to a committee of the Oireachtas and not myself as Minister.

The CRU was assigned responsibility for the regulation of the Irish electricity sector following the enactment of the Electricity Regulation Act, 1999 and subsequent legislation. The CRU is responsible for, inter alia, the economic regulation of the electricity system operators ESB Networks, distribution, and Eirgrid, transmission.

The cost of building, safely operating and maintaining the electricity system is recovered by system operators through charges on customers, all of which is overseen and agreed with the CRU. System operator spending is agreed with the CRU in five-year cycles, referred to as Price Reviews.

The North South Interconnector is a Transmission project and is being undertaken by EirGrid. The Government does not have any role in the delivery of electricity infrastructure on the ground.

This is consistent with the 2012 Government Policy Statement on the Strategic Importance of Transmission and Other Energy Infrastructure which states: ‘The Government does not seek to direct EirGrid and ESB Networks or other energy infrastructure developers to particular sites or routes or technologies’. It is for system operators to determine the means of delivery of infrastructure and in doing so they seek to work in close collaboration with landowners and stakeholders.

Eirgrid have been and will continue to engage with the local communities affected by the development of the North South Interconnector. Eirgrid are independent of myself as Minister in the exercise of their functions as Transmission System Operators, and they are the appropriate entity to engage with affected communities.

The CRU and Eirgrid have dedicated contact email address for Oireachtas member should they wish to raise matters of concern such as that raised in these questions. In this instance Deputies may wish to engage directly with EirGrid as the system operator undertaking the project.

Climate Action Plan

Questions (142)

Darren O'Rourke

Question:

142. Deputy Darren O'Rourke asked the Minister for the Environment, Climate and Communications about delayed actions that his Department is leading on as part of the climate action plan 2023, what proportion are complete and what proportion are delayed; if any are still outstanding from the 2021 climate action plan; what is the expected timeline for delivery for all delayed actions; what is the estimated emissions impact of delayed actions; what is the impact on carbon budgets; what measures he is taking to mitigate these impacts and make up any possible shortfalls; and if he will make a statement on the matter. [5909/24]

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Written answers

Updates on delivery of Climate Action Plan 2023 (CAP23) actions are published as part of the Department of the Taoiseach 2023 Climate Action Plan quarterly progress reporting, available at gov.ie - Climate Action Plan Progress Reports (www.gov.ie)

The Department of the Taoiseach oversees the reporting process that monitors the progress made against the actions listed in the Annex of Actions in CAP23. Quarterly progress reports are submitted to the Government before being published on the gov.ie/climateaction website.

To retain accountability, any delayed high impact actions from CAP23 will roll-over for delivery and progress reporting in Q1 2024 and beyond. They will appear in quarterly reports as delayed actions until they are completed. A report will be published alongside the Q4 2023 Progress Report that will identify delayed high impact actions and close off, with explanation, any lower impact actions.

The latest EPA projections have made it clear that we need to move faster and intensify our efforts to drive emissions down further. Climate Action Plan 2024 continues to support the development and implementation of the measures and actions that we will need to achieve our emissions reduction targets.

Energy Conservation

Questions (143)

Darren O'Rourke

Question:

143. Deputy Darren O'Rourke asked the Minister for the Environment, Climate and Communications the work his Department is doing to ensure that Ireland will meet its 2030 target of 500,000 dwellings to B2 BER status 2030; and if he will make a statement on the matter. [5680/24]

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Written answers

A comprehensive review of the National Development Plan involving several strands of work was undertaken over the course of 2020 and 2021.  The Phase 1 report was published in April 2020 and drew upon a number of pieces of research and policy papers.  This work culminated in the publication of an updated National Development Plan 2021-2030 (NDP) in October 2021.  The NDP provides for investment of €165 billion over the period 2021-2030 and supports a broad range of infrastructure projects and programmes across the country.  As Minister for Public Expenditure, NDP Delivery and Reform, I am responsible for setting the overall capital allocations across Departments.  My Ministerial colleagues in Government are responsible for the delivery of the NDP projects that fall under their remit.

Over the past number of years, the delivery of the NDP has been adversely impacted as a result of pandemic related pauses in the construction sector, labour supply issues, the inflationary impacts from both COVID-19 public health measures and the war in Ukraine, with knock-on impacts on the supply chain for construction materials. 

As a result, in March 2023, I informed Government of a package of significant actions aimed at enhancing project delivery of the NDP of which one was to commission an independent evaluation of NDP priorities and capacity.  The ESRI published its final report on 12 January, 2024.  The ESRI report is currently informing my officials and I as we engage with Departments and agencies on their NDP allocations to 2026.  An additional €2.25 billion of windfall corporate tax receipts is being allocated for capital investment in years 2024 to 2026.  This will facilitate the progression of important projects in key sectors and enable more rapid development of key Programme for Government commitments, particularly the delivery of actions to fulfil our climate action plan commitments.  Recognising the capacity constraints in the economy, it is intended that the additional funding will be targeted at projects that are ready for development.  The ESRI report is providing valuable input to this process in terms of consideration of key issues such as the capacity to deliver current Government priorities and utilise sectoral capital allocations in a supply constrained economy.

As the Deputy will appreciate, I must consider the competing demands for additional capital expenditure in areas such as health, the education sectors, housing and climate commitments with my Ministerial colleagues.  Balancing competing demands and Project Ireland 2040 strategic objectives for projects and programmes is a priority for me and for the Government.

Climate Change Policy

Questions (144)

Marc Ó Cathasaigh

Question:

144. Deputy Marc Ó Cathasaigh asked the Minister for the Environment, Climate and Communications further to Parliamentary Question No. 116 of 12 December 2023, if his Department has funding options for community and voluntary organisations to lead on climate action including training and awareness raising. [5932/24]

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Written answers

Recognising the key role of community climate action in our transition to a climate neutral society, last month, I launched a fund of €27 million from the Climate Action Fund for local organisations working to build low carbon communities. Applications to access this funding are now open across the country. All local authorities have a dedicated Community Climate Action Officer (CCAO) who will assist interested groups with their applications and provide guidance on the programme, helping to match local action with suitable funding.

Groups who are interested in applying should contact their local authority and request to speak to the Community Climate Action Officer about the programme before applications close in early March. Further information on the launch and fund details are available here

Funding is also provided annually through the Circular Economy Fund (previously the Environment Fund) for the following:

• The Irish Environmental Network (more details here)

• An Taisce Green Schools (more details here)

• ECO UNESCO Young Environmentalist awards (more details here). Submissions are currently being invited for these awards.

My Department has also provided a range of other significant funding options for communities and voluntary organisations to lead on climate action including:

• EU Just Transition Fund Programme (more details here)

• Community Climate Action Programme – Creative Climate Action Phase 2 (more details here)

Recycling Policy

Questions (145)

Jennifer Whitmore

Question:

145. Deputy Jennifer Whitmore asked the Minister for the Environment, Climate and Communications the measures that are in place for the deposit return scheme for housebound or disabled persons who shop for groceries online and are unable to physically access the deposit return scheme in shops; and if he will make a statement on the matter. [5943/24]

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Written answers

Re-turn, the Deposit Return scheme operator, has engaged widely with all stakeholders and has committed to continually review accessibility practices considering the needs of all users.   This approach includes the early convening of a consultative group to ensure that the concerns of all parties, in particular those with accessibility challenges, are heard and addressed.

I understand that Re-Turn has invited a number of disability organisations to assist in a review of the Scheme’s infrastructure.

Individuals with accessibility issues who may face difficulties returning bottles and cans to their local retailer should contact Re-Turn directly. My Department and Re-Turn will monitor this issue closely as the scheme builds momentum in the coming months.

Naval Service

Questions (146, 147, 148, 149, 150)

Patrick Costello

Question:

146. Deputy Patrick Costello asked the Tánaiste and Minister for Defence if his Department has been contacted by local authorities interested in acquiring the decommissioned naval vessel, LÉ Éithne, to be turned into a naval or maritime museum; if so, to provide an update on these requests; and if he will make a statement on the matter. [5884/24]

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Patrick Costello

Question:

147. Deputy Patrick Costello asked the Tánaiste and Minister for Defence if his Department has carried out a feasibility study in relation to proposals to turn the decommissioned naval vessel, LÉ Éithne, into a naval or maritime museum; if so, to provide an update on same; and if he will make a statement on the matter. [5885/24]

View answer

Patrick Costello

Question:

148. Deputy Patrick Costello asked the Tánaiste and Minister for Defence for an update of LÉ Éithne; the stumbling blocks that were identified preventing it being turned into a naval or maritime museum as suggested by many local authorities and port companies; and if he will make a statement on the matter. [5881/24]

View answer

Patrick Costello

Question:

149. Deputy Patrick Costello asked the Tánaiste and Minister for Defence for an update on the future of the decommissioned LÉ Ciara and LÉ Orla; and if he will make a statement on the matter. [5882/24]

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Patrick Costello

Question:

150. Deputy Patrick Costello asked the Tánaiste and Minister for Defence to outline in detail the process that is carried out when considering how to dispose of former naval vessels; and if he will make a statement on the matter. [5883/24]

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Written answers

I propose to take Questions Nos. 146 to 150, inclusive, together.

In July 2022, the then Minister for Defence accepted the recommendation of the joint civil-military Working Group on Decommissioning that the decommissioning and disposal of three (3) Naval Service ships, namely LÉ Eithne P31, LÉ Orla P41, and LÉ Ciara P42, should be progressed as soon as practicable, taking into account the age and condition of the vessels and the resourcing and maintenance implications of retaining the vessels.

Following the decision to decommission and dispose of the ships, the method of disposal came under consideration. A number of disposal options were considered, including (1) Possible donation of LÉ Eithne as a museum piece / tourist attraction; (2) Recycling at an EU approved Ship Recycling Facility; (3) Sale by Public Auction; and (4) a Government to Government transfer of LÉ Orla and LÉ Ciara.

A number of organisations, including Dublin Port and the local authorities in Cork and Limerick, indicated their interest in taking LÉ Eithne as a museum piece / tourist attraction following her decommissioning. The Department of Defence engaged extensively with these interested parties but following, in some cases, lengthy discussions, all these parties withdrew their interest in taking the ship.

My Department did not itself carry out a feasibility study in relation to turning LÉ Éithne into a naval or maritime museum, but I am informed that Dublin Port commissioned two reports in addition to a ship survey looking at the feasibility of taking LE Eithne as a historic museum ship in Dublin Port. However, Dublin Port subsequently withdrew their interest in taking the vessel.

When, despite the best efforts of all involved, these discussions were not successful in identifying an alternative use for LÉ Eithne post-decommissioning, I decided that the vessel should be disposed of by recycling in an environmentally sound manner along with two other decommissioned Naval Service vessels, LÉ Ciara and LÉ Orla.

Following a competitive process, a preferred bidder has been identified to remove the three ships from Cork Harbour and to recycle them in line with the EU Ship Recycling Regulation and relevant national regulations. Contract negotiations are underway and it is expected to sign a contract shortly with the preferred bidder.

Question No. 147 answered with Question No. 146.
Question No. 148 answered with Question No. 146.
Question No. 149 answered with Question No. 146.
Question No. 150 answered with Question No. 146.

Naval Service

Questions (151)

Marc Ó Cathasaigh

Question:

151. Deputy Marc Ó Cathasaigh asked the Tánaiste and Minister for Defence whether his Department considered the use of the decommissioned vessels LÉ Eithne, LÉ Ciara and LÉ Orla by the Irish Coastguard or the Irish Naval Reserve for training purposes or as a maritime museum ship located at Haulbowline Island in Cork Harbour, as noted in a scoping study (details supplied); and if he will make a statement on the matter. [5952/24]

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Written answers

In September 2020,the then Minister for Defence received a submission from the Defence Forces in relation to the regeneration of the Naval Service, and following this submission a Civil/Military Working Group was established  to decommission Naval Service ships under the Naval Service Regeneration Action Plan .

The Working Group on Decommissioning recommended that the decommissioning and disposal of three (3) Naval Service ships, namely the LÉ EITHNE P31, LÉ ORLA P41, and LÉ CIARA P42, should be progressed as soon as is practicable, taking into account resourcing and the impact of maintaining the ships.

A number of organisations, including Dublin Port and the local authorities in Cork and Limerick, indicated their interest in taking LÉ Eithne as a museum piece / tourist attraction following her decommissioning.  The Department of Defence engaged extensively with these interested parties but following, in some cases, lengthy discussions, all these parties withdrew their interest in taking the ship. 

While my Department did not itself carry out a feasibility study in relation to turning LÉ Eithne into a naval or maritime museum, I am informed that Dublin Port commissioned two reports in addition to a ship survey looking at the feasibility of taking LÉ Eithne as a historic museum ship in Dublin Port. However, Dublin Port subsequently withdrew their interest in taking the vessel.

When, despite the best efforts of all involved, these discussions were not successful in identifying an alternative use for LÉ Eithne post-decommissioning, I decided that the vessel should be disposed of by recycling in an environmentally sound manner along with two other decommissioned Naval Service vessels, LÉ Ciara and LÉ Orla.

I am aware of the scoping study commissioned by the Heritage Council and the Irish Naval Service. This study has not been progressed since its publication in 2007.

Road Network

Questions (152)

Matt Shanahan

Question:

152. Deputy Matt Shanahan asked the Minister for Transport if he will provide his Department’s approved budget figures for the purposes of road maintenance and new road developments infrastructure outlined by individual region totals over the past four years of Government; if he will clarify how regional equity is demonstrated; and if he will make a statement on the matter. [5918/24]

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Written answers

In accordance with the provisions of Section 13 of the Roads Act 1993, each local authority has statutory responsibility for the improvement and maintenance of their regional and local roads. Works on those roads are funded from local authorities' own resources and are supplemented by State Road grants. Of these grants, the vast majority (approximately 90%) are targeted at the maintenance and renewal of the network with c. 10% of the remaining funding invested in new roads/bridges or for road realignments.

As regards the regional and local road grant funding allocated to each local authority over the past four years, details of the regional and local road grant allocations to local authorities are outlined in the regional and local road allocations booklets which are available in the Oireachtas Library.

Within the available budget, the Department's grant funding for the maintenance of regional and local roads is allocated on as fair and equitable a basis as possible to eligible local authorities. Grants in the main grant categories are allocated based on the length of the road network within a local authority's area of responsibility with some account taken of traffic.

Furthermore, there is a budget for road improvement schemes which are funded under either the Specific Grant Programme (for projects under €5million) or the Strategic Grant Programme (for projects over €5million). ?Any road improvement projects that seek State funding are assessed by the Department on a case-by-case basis. All projects proposed by local authorities for consideration must comply with the requirements of the Infrastructure Guidelines (formerly the Public Spending Code) and the Department's Transport Appraisal Framework. Given the limited funding available for regional and local road improvement works it is important for local authorities to prioritise projects within their overall area of responsibility with these requirements in mind.

As the statutory road authorities for their areas, it is open to local authorities to prioritise investment towards regional and local roads.

As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme.  Once funding arrangements have been put in place with Transport Infrastructure Ireland (TII), under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design, construction  and maintenance of individual national roads is a matter for TII, in conjunction with the local authorities concerned.

Full details of all grant allocations for National Road projects for each year are available from the TII allocations booklets available on TII’s website www.tii.ie/tii-library/reports-accounts/.

Departmental Correspondence

Questions (153)

Pauline Tully

Question:

153. Deputy Pauline Tully asked the Minister for Transport if a reply will issue to the elected members of Monaghan County Council regarding their letter (details supplied) in relation to additional funding for the salting of roads and footpaths. [5823/24]

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Written answers

Transport Infrastructure Ireland (TII) has been tasked with managing the central purchase of salt stocks for national, regional and local roads. The upfront cost related to the purchase and stocking of salt for national roads is funded from TII’s grant allocation while the cost for regional and local roads is funded from the Department’s Regional and Local Roads Grant Programme budget. In the case of regional and local roads, a charge for salt used over the previous winter by individual local authorities is deducted from Councils’ Discretionary Grant in the following year. 

While it is open to local authorities to purchase salt independently for regional and local roads, most local authorities draw on the central facility.

TII looks after the management of the central salt stocks for national, regional and local roads with the Department approving salt purchases for regional and local roads. The amount of salt used each year varies depending on the weather and each winter season assessments have to be made in relation to the amount and timing of salt purchases, taking into account usage, stock balances and storage capacity. In this context TII monitors stock drawdowns closely with a view to ensuring that sufficient stocks are in place to meet demand from local authorities.

As regards the gritting of regional and local roads, it is a matter for each Council to determine its winter road treatment programme including the prioritisation of routes for salting/gritting.  

As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the operation and management of individual national roads is a matter for TII, in conjunction with the local authorities concerned. In this context, TII is best placed to advise you.

Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.

Departmental Correspondence

Questions (154)

Pauline Tully

Question:

154. Deputy Pauline Tully asked the Minister for Transport if a reply will issue to the elected members of Monaghan County Council regarding their letter (details supplied) in relation to additional funding to expedite driver testing services and NCT car testing services. [5824/24]

View answer

Written answers

The letter from Monaghan County Council was received in the Department on 1 February 2024. A reply will be issued once the matters raised therein are considered fully.  

Road Projects

Questions (155)

Alan Dillon

Question:

155. Deputy Alan Dillon asked the Minister for Transport for an update on a project (details supplied); and if he will make a statement on the matter. [5879/24]

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Written answers

As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Public Spending Code and the necessary statutory approvals. In this context, TII is best placed to advise you on the status of this project.

I can confirm that €200,000 was allocated for the N26 Foxford to Mount Falcon project in 2023. The allocations for 2024 are expected to be announced in the near future.

Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.

Road Projects

Questions (156)

Alan Dillon

Question:

156. Deputy Alan Dillon asked the Minister for Transport for an update on a project (details supplied); and if he will make a statement on the matter. [5880/24]

View answer

Written answers

As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Public Spending Code and the necessary statutory approvals. In this context, TII is best placed to advise you on the status of this project.

I can confirm that €250,000 was allocated for the N58 Foxford Bypass in 2023. The allocations for 2024 are expected to be announced in the near future.

Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.

Active Travel

Questions (157)

Niamh Smyth

Question:

157. Deputy Niamh Smyth asked the Minister for Transport if his Department and the NTA will review correspondence (details supplied); and if he will make a statement on the matter. [5916/24]

View answer

Written answers

As Minister for Transport, I have responsibility for policy and overall funding in relation to Active Travel. Funding is administered through the National Transport Authority (NTA), who, in partnership with local authorities, have responsibility for the selection and development of specific projects in each local authority area. I have therefore requested an update from the NTA in relation to the matter raised by the Deputy, who have advised the following: 

Monaghan County Council appointed a consultant to look at options to provide a safe route for pedestrians crossing River Fane & passing under the Old Railway Bridge in Inniskeen Village. 

An options report for the scheme was developed by the Consultant and issued to the NTA in late 2022. The preferred option identified in this report was the introduction of a shuttle, one way, system under the Old Railway Bridge & across the River Fane Bridge.  Shuttle systems are in use in many similar locations around the country and provide an effective and efficient means of linking both sides of a bridge for pedestrians, cyclists and those wheeling.  

The options report was developed in accordance with the Department of Transport's National Investment Framework for Transport in Ireland (NIFTI), which sets both a Modal Hierarchy and an Intervention Hierarchy, which the shuttle system meets. 

The NTA, therefore, agree with the solution proposed by Monaghan County Council’s Consultant and as a result it is their view that the construction of a separate bridge would not be the optimum solution at this time.

Vehicle Registration Tax

Questions (158)

Róisín Shortall

Question:

158. Deputy Róisín Shortall asked the Minister for Transport further to Parliamentary Question Nos. 459 of 21 April 2021 and 313 of 30 November 2023, the current steps being taken to address the proliferation of illegal vehicle registration plates on motor cars; whether sufficient legislation is in place for gardaí to apply a fixed charge penalty notice for this offence (details supplied);; and if he will make a statement on the matter. [5968/24]

View answer

Written answers

As previously outlined to the Deputy by my colleague, the Minister for Finance, the National Car Test (NCT) includes checks on the placement, format, legibility, visibility, and colour of a vehicle’s registration plates, as legally set out under the Vehicle Regulation and Taxation Regulations 1992 (as amended).  Non-compliance with any prescribed vehicle registration plate requirement is recorded as a “major defect” and a vehicle displaying non-compliant registration plates will thus fail the NCT until the issue is fixed.

While the format of the registration plate is regulated, there are no regulations in place with regard to the manufacture of such plates. The problems associated with the illegal use of false registrations plates are acknowledged, and I understand from the Minister for Finance that the possibility of addressing this through a new regulatory regime for the production and supply of plates has been considered by Revenue in the past.  On balance, however, it was concluded that such controls would not be effective given the simplicity and widespread availability of technology able to manufacture number plates.   

In response to the Deputy's second question, I am happy to confirm that, in line with the the Road Traffic Act 2010 (Part 3) Fixed Charge Offences Regulations 2022, a member of An Garda Síochána is fully empowered issue a fixed charge (FCN) of €60 to driver who fails to comply with number plate requirements.

I can further confirm that provisions introduced by my Department under the Road Traffic and Roads Act 2023 extend number plate enforcement powers, including the issuing of FCNs, to officers of the Revenue Commissioners. These measures will be commenced as soon as the necessary operational preparations have been made by the Revenue Commissioners, and my Department is currently drafting amendments to the relevant Fixed Charge Notice regulations.

Tax Code

Questions (159, 160, 161)

Claire Kerrane

Question:

159. Deputy Claire Kerrane asked the Minister for Finance the engagement he has had with the Minister for Housing, Local Government and Heritage and the Minister for Agriculture, Food and the Marine regarding the revision of residential zoned land tax maps; if the revision will allow farmers whose land was previously zoned and whose land is actively in use for agricultural purposes will be able to seek exemption; and if he will make a statement on the matter. [5793/24]

View answer

Claire Kerrane

Question:

160. Deputy Claire Kerrane asked the Minister for Finance with regard to the revision of residential zoned land tax maps, if the revision will allow farmers whose land was previously zoned and whose land is actively in use for agricultural purposes will be able to seek exemption; and if he will make a statement on the matter. [5820/24]

View answer

Claire Kerrane

Question:

161. Deputy Claire Kerrane asked the Minister for Finance with regard to the revision of residential zoned land tax maps; how his Department is ensuring that accessible systems are in place to allow farmers to submit a request for exemption if their land is actively being used for agricultural purposes; and if he will make a statement on the matter. [5826/24]

View answer

Written answers

I propose to take Questions Nos. 159 to 161, inclusive, together.

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 whether it be solely or primarily for residential use, or for a mixture of uses, including residential use, and

• Serviced; This means where it is reasonable to consider the land 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.

Each local authority in the State is responsible for the preparation of an RZLT map for their functional area, in preparing the draft RZLT maps the local authorities determine whether the zoned land is connected or able to connect to the six required categories of services. Each local authority then published a map identifying the land which meets the requirements of the legislation and which may be liable to the tax.

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 and meets the criteria set out within the legislation therefore falls within the scope of the tax. These zonings are considered to reflect the housing needs set out within the core strategy for the relevant local authority area and landowners within such zonings may fall within the scope of the tax, in the interests of ensuring an appropriate supply of housing on zoned lands.

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. This is to allow for the annual mapping cycle to complete and afford landowners another opportunity to raise issues for the consideration of the local authority regarding particular matters which would preclude housing being developed on the land, which may result in the land not meeting the criteria for inclusion as set out in legislation.

The deferral also provides a further opportunity to landowners whose land appears on a draft revised final map published on 1 February 2024 to request the re-zoning of such land by the relevant local authority.

Landowners can make a submission regarding land not meeting the criteria set out above until 1 April 2024 to the relevant local authority. For landowners wishing to make a re-zoning request have until 31 May 2024 to make submissions to the relevant local authority.

Decisions on whether to amend zonings as a result of submissions or at any other time are a matter for each local authority, taking into account the need to ensure that housing supply targets across the county can be met. Furthermore, provision is made in the Planning and Development Act 2000 for elected members to seek a report from their Chief Executive on the matter of proposed re-zonings.

Furthermore, Finance Bill 2022 introduced an exemption for land that is within the scope of the tax but is subject to a contract that precludes the landowner from developing it. For the exemption to apply, the contract must have been entered into prior to 1 January 2022, i.e., prior to the introduction of RZLT. For example, where a farmer leased land prior to 1 January 2022 and the requisite conditions are met, the farmer may claim an exemption from the tax for the period of the lease.

The Department of Finance regularly engages with both the Department of Housing, Local Government and Heritage and the Department of Agriculture, Food and the Marine on the implementation of the RZLT.

Further information regarding RZLT maps and the related submission processes are available on each local authority website, or at www.gov.ie/rzlt.

Question No. 160 answered with Question No. 159.

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