Dáil Éireann Debate, Tuesday - 20 February 2024
353. Deputy Danny Healy-Rae asked the Minister for Housing, Local Government and Heritage for an update on a matter regarding lands zoned land tax (details supplied); and if he will make a statement on the matter. [7956/24]
Amharc ar fhreagra354. Deputy Danny Healy-Rae asked the Minister for Housing, Local Government and Heritage for an update on a matter regarding zoned land tax (details supplied); and if he will make a statement on the matter. [7965/24]
Amharc ar fhreagraI propose to take Questions Nos. 353 and 354 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 and serviced.
In order to be liable to the tax the land must be zoned appropriately for residential or mixed use including residential uses and serviced, or able to be serviced by all of the services identified in section 653B(b). Where an owner of land included on the draft map published annually by the relevant local authority considers that the land is not serviced by the full complement of the services identified in section 653B(b), the opportunity is afforded to make a submission to the local authority highlighting matters for their attention in this regard by 1 April and where the landowner disagrees with the determination of the local authority they may appeal the decision to An Bord Pleanála by 1 August for their consideration.
Where land is the beneficiary of a residential or mixed use including residential use zoning and serviced, then the land has been identified in the relevant statutory land use plan as being suitable for housing delivery to meet statutory housing supply targets.
Whilst zoning does not guarantee that permission will be granted for a particular development proposal, it does establish that the principle of residential development is acceptable. Pre-planning engagement by landowners or developers with the planning authority will assist in determining the design response necessary for the land, having regard to policies and objectives within the development plan or local area plan for the land. Ensuring that development proposals are of sufficient quality to meet the requirements of the local authority and gain planning permission is a matter for the landowner or developer.
With regard to land identified in a development plan or local area plan as strategic residential reserve, where such land is serviced and therefore meets the criteria set out under section 653B(b), a local authority is required to consider whether such land would fall within new criteria for exclusion set out in section 653B(iia) regarding land subject to a statutory phasing requirement, as a consequence of which the land may not fall into scope.
