Dáil Éireann Debate, Wednesday - 18 September 2024
388. Deputy Catherine Connolly asked the Minister for Housing, Local Government and Heritage the quantum of land zoned under the residential zoned land tax; the quantum of that land being actively farmed, if known; if it is not known, his plans to establish same; and if he will make a statement on the matter. [36536/24]
View answerLocal authorities published annual draft Residential Zoned Land Tax maps on 1 February 2024 that identify lands that fall within the scope of the tax, as well as lands which they propose to exclude from the previous year’s annual final maps for 2025. Landowners and other interested parties had until 1 April 2024 to make a submission to the relevant local authority about whether or not land on this annual draft map meets the criteria for being subject to the tax. Further to determinations relating to these submissions and any related appeals to An Bord Pleanála, the maps will be finalised and final maps published on 31 January 2025, in advance of the tax coming into effect on 1 February 2025.
Overall, approximately c.52,000 hectares of land is identified on the draft maps published by all local authorities, which includes land proposed for removal. C.49,300 hectares is land proposed to be retained on the maps. Under the legislation, local authorities are required to publish the total area of land in hectares contained on their maps.
It should be noted however that a significant quantum of the overall land included on the maps is land that is zoned for existing residential development, and where a property is liable for Local Property Tax (LPT), the relevant land is not liable for RZLT. The overall amount of land zoned for ‘new residential’ development which will be subject to activation from the tax is estimated to be approximately c6,200 ha. This figure is based on estimates undertaken by assigning an overall general zoning category to a range of local authority 'new residential' zonings contained in the RZLT draft maps, and accordingly should not be considered an exact amount, especially where a local authority has a wide range of residential zoning types or utilises a combined zoning type for existing and new residential development zoning.
In addition to 'new residential' development land, local authorities have identified 'vacant and idle' ‘mixed use’ zoned land which is in scope for the tax. In addition, lands zoned for ‘existing residential’ identified on the RZLT draft maps may also provide opportunities for infill and other development. Accordingly, the amount of development land liable to the tax is likely, subject to ongoing processes related to submissions and appeals, to exceed 6,200ha. Further clarity will be available when final maps are published on 31 January 2025.
The RZLT maps published by local authorities identify lands in scope for the tax, based on land use zonings included within city and county development plans. The maps are not broken down on the basis of ownership or existing land use such as farming, and accordingly it is not possible to ascertain the quantum of land that is in agricultural use. The measure applies broadly to all land zoned for residential development, with the existing use of such land not being a factor for consideration as to whether or not the land is in scope, as set out in the relevant legislation.
