The Draft Residential Zoned Land Tax Map of Laois has been published as part of the implementation of the Residential Zoned Land Tax (RZLT).
The RZLT measure is part of the pathway to increasing new housing supply, contained in the Government’s Housing for All plan to 2030.
The aim of the tax, which will apply from 2024 to relevant land at a rate of 3% of market value, is to activate land for residential development throughout the country, rather than to raise revenue.
Speaking following the Draft Residential Zoned Land Tax Maps’ publication, Minister Paschal Donohoe said: “I welcome the publication of the Draft Residential Zoned Land Tax Map by Laois County Council.
“This is an important step in the RZLT implementation process whereby land within scope of the tax has been identified by Laois County Council.
“Landowners whose land is included on a draft map should now review the map and consider if their land meets the criteria for inclusion and make submissions to Laois County Council accordingly.
“Residential properties, while they might be on the map, are not liable for the tax if they are subject to LPT.
“In the course of 2023, supplemental and a final map will be prepared by Laois County Council identifying the land within scope; the final map will be revised annually from 2025 onwards.
“Laois requires increased housing supply to meet its housing needs.
“The RZLT aims to incentivise landowners to activate existing zoned and serviced residential development land for housing on identified lands and lead to the building of more homes.”
Commenting on the publication of the Draft Residential Zoned Land Tax maps, Minister Darragh O’Brien said: “It’s estimated that only one-sixth of residentially zoned land is activated for housing during a local authority’s six-year Development Plan period.
“We need to see more suitable land which is serviced and available for housing unlocked for the delivery of homes.
“Landowners now have an opportunity to make submissions to Laois County Council if they consider that their land does not fall into the scope of the tax, or if landowners wish to seek the re-zoning of their land.
“The publication of these Draft Maps indicating the land that will be subject to the tax in 2024 is an important step in the process of introducing this measure, a key action in Housing for All. ”
Homeowners will not have to pay the Residential Zoned Land Tax if they own a dwelling which appears on the local authorities’ Residential Zoned Land Tax Maps, where the property is subject to the Local Property Tax (LPT).
If a homeowner owns such a dwelling, where the land/gardens/yards attached to it are greater than 0.4047 hectares (1 acre), they will have to register for the Residential Zoned Land Tax with the Revenue Commissioners, but they will not be liable to pay the tax. It will be possible to register from late 2023 onwards.
IFA National Farm Business Committee Chair Rose Mary McDonagh is advising all farmers to look at these maps to know where their land stands and avoid penalties.
“I would encourage all farmers with land on the outskirts of cities, towns and villages to look at these maps, to know where you stand. Don’t be caught unawares because the penalties for non-compliance are severe,” Rose Mary McDonagh said.
“There’s only a two-month window to lodge an appeal if impacted or dissatisfied, even less when you take in the Christmas period, and it will take a bit of time to pull together because you’ll need proof of ownership as well as OSI maps to make a submission,” she said.
“IFA have long held the view, and continue to liaise with Government, that farmers should be exempt from the RZLT because they are private land owners, not builders. Farmers have land to farm it and produce food, not hoard it as an investment,” she added.
“At a minimum, commercial demand and farmer consent to have lands zoned in first instance must be accounted for in any liability to the RZLT. We have a short guide on the RZLT for farmers available on the IFA website, and included some possible grounds for appeal to their relevant Local Authorities if required,” she concluded.
The map can be found by clicking here.
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