Are you aware of Supplemental Maps for Residential Zoned Land Tax?

by Alex Greaney
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Alex Greaney

The Minister for Finance, Michael McGrath TD, and the Minister for Housing, Local Government, and Heritage, Darragh O’Brien TD, have announced the publication of Supplementary Residential Zoned Land Tax Maps by a number of local authorities as part of the implementation of the Residential Zoned Land Tax (RZLT).

These Supplemental Maps identify additional lands, zoned residential, or mixed use, which may be subject to this tax. Those who own land in Dún Laoghaire Rathdown are being urged to check the local authority’s Supplemental map to see if it applies to them.

The RZLT measure is to increase housing supply, a key aim of Housing for All, the Government’s housing plan. 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 Supplemental Residential Zoned Land Tax Maps’ publication, Minister McGrath said: “I welcome the publication of the Supplemental Residential Zoned Land Tax Maps. This is an important step in the Residential Zoned Land Tax implementation process whereby, following the draft map publication, land within scope of the tax has been identified by a number of local authorities and third parties.

“People who own land in Dún Laoghaire Rathdown that is included on the Supplemental map should now review the map and consider if their land meets the criteria for inclusion and make submissions to the local authority accordingly. Residential properties, while they might be on the map, are not liable for the tax if they are subject to Local Property Tax.

“In December 2023, final maps will be prepared by local authorities identifying the land within scope; the final map will be revised annually from 2025 onwards.

“Ireland requires increased housing supply to meet our housing needs. The Residential Zoned Land Tax 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 Supplemental Residential Zoned Land Tax maps, Minister 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.

“People who own land in Dún Laoghaire Rathdown now have an opportunity to make submissions to the local authority with regard to this supplemental map, if they consider that their land does not fall into the scope of the tax, or if they wish to seek the re-zoning of their land. The publication of Supplemental Maps is an important step in the process of introducing this measure, a key action in Housing for All, aimed at increasing housing supply.

“Taken together with the planned Land Value Sharing initiative and reform of the planning system, the Government is ensuring a fairer approach to land management and that housing will get built quicker and without unnecessary speculative costs from land mismanagement.”

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.

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