Residential Zoned Land Tax - Annual Draft Map Consultation

Oscailte1 Fea, 2024, 9:00am - 1 Aib, 2024, 11:59pm

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Residential Zoned Land Tax 
Annual Draft Map Consultation 

 

This consultation applies to landowners or third party persons/groups who wish to make a submission regarding; 
1. either the inclusion in or exclusion from the final map for RZLT for 2025 of specific sites, or
2. 
the date on which a site first satisfied the relevant criteria

The Annual Draft Map has been prepared for the purposes of identifying land that satisfies the relevant criteria and is to be subject to the Residential Zoned Land Tax in 2025. The total area of land that satisfies the relevant criteria and is proposed to be included in the final map is 1696.004Ha. The DHLGH map can be viewed here 

View the Map
The Annual Draft Map for 2025 RZLT can be viewed in the Materials section on this page or in our offices during opening hours 

What are the criteria for including lands
Land which satisfies the following criteria has been identified and included on the Annual Draft RZLT Map for 2025; 
(a) land that is included in a development plan, in accordance with section 10(2) (a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a)
     of the Act of 2000, zoned— 
(i) solely or primarily for residential use, or
                                                      
(ii) for a mixture of uses, including residential use
(b) it is reasonable to consider 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, and
(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains. 

What lands are excluded
i) land that is referred to in paragraph (a)(i) and having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provides services to residents of adjacent residential areas,
(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle
(iii) the development of which would not conform with—
       (I) in a case in which the land is zoned in a development plan, the phased basis in accordance with which development of land is to take place under the
             plan, as detailed in the core strategy included in that plan in accordance with section 10(2A)(d) of the Act of 2000, or
      
(II) in a case in which the land is zoned in a local area plan, the objective, consistent with the objectives and core strategy of the development plan for the
             area in respect of which the local area plan is prepared, of development of land on a phased basis, included in the local area plan in accordance with
             section 19(2) of the Act of 2000, 
on the date on which satisfaction of the criteria in this section is being assessed
(iv) that it is reasonable to consider is required for, or is integral to, occupation by—
        
(I)  social, community or governmental infrastructure and facilities, including infrastructure and facilities used for the purposes of public administration
             or the provision of education or healthcare,

        (II) transport facilities and infrastructure
       (III) energy infrastructure and facilities
       (IV) telecommunications infrastructure and facilities
        (V) water and wastewater infrastructure and facilities
       (VI) waste management and disposal infrastructure, or 
      (VII) recreational infrastructure, including sports facilities and playgrounds

What to include in your submission
Submissions should include your name and address, reasons for inclusion or exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land subject of the submission. 

How to Make a submission
A submission can be made ;   
•           on this page at Make a Submission   or
•           in writing to the Senior Executive Officer, Planning Department, Kildare County Council, Áras Chill Dara, Devoy Park, Naas. Co. Kildare.

Closing Date; Monday 1st April 2024
(please note our offices are closed on Good Friday 29th March and Bank Holiday Monday 1st April 2024. Submissions can be made via Make a submission on this page throughout the consultation period) 

All submissions will be published on this page. 

 

 

Background and General RZLT Information

The Government’s Housing For All – A New Housing Plan for Ireland proposed a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.
The Residential Zoned Land Tax was introduced in the Finance Act 2021. The process to identify land to which the tax applies is now underway and the tax will be payable from 2025.
The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use, including residential use, in order to increase housing supply and to ensure regeneration of vacant and idle lands in urban locations. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing. 

The RZLT process has two parts

1) Identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of annual draft and annual final maps – see below.

2) Administration of the tax, which is to be undertaken by the Revenue Commissioners from 2025 onwards. 

Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a submission to remove this type of residential property from the map.

Land appearing on the annual draft maps, as amended to take into account the outcome of submissions and rezoning requests made in respect of the land on these maps, will be included on the annual final map of land in scope for the tax in the local authority area to be published on 31 January 2025. This land will be subject to the tax in 2025 unless it is exempt as a residential property, as outlined above, or qualifies for any other exemption, as provided for in the legislation.

The RZLT map as prepared and published by the local authorities includes lands that meet the relevant criteria for inclusion on the map as set out in the legislation.

The administration of the RZLT is a matter for the Revenue Commissioners. 

The legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.
Guidance on the Residential Zoned Land Tax, as prepared and published by the Department of Housing, Local Government and Heritage, to assist planning authorities in publishing the maps can be viewed here.

What Happens Next
All submissions will be evaluated. A written determination will be made by the local authority regarding submissions by landowners. Key steps the local authority will take prior to publishing an annual final map include, but are not limited to the following. 

Annual Draft Map

  • Submissions received in relation to the annual draft map will be published on the local authority website by 11 April 2024 (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
  • Where a landowner requests the exclusion of their site from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1 July 2024.
  • An appeal of the local authority decision on a landowner’s submission on the annual draft map, must be lodged by the landowner with An Bord Pleanála by 1 August 2024.

Where a person has requested the addition of a site to the draft map and the local authority considers that sites in respect of which submissions have been made or based on the information available to the local authority, constitute lands satisfying the relevant criteria then these sites will be identified on the next annual draft map which will be published by the local authority on 1 February 2025.

Can I appeal a decision of the local authority?
A landowner has until 1 August 2024 to appeal the local authority decision regarding submissions made in respect of the exclusion of their site from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date to An Bord Pleanála. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.

 

How can I find out further information about the mapping and submissions process?
​If further information is required on the annual draft map process or on making a submission please check ‘Your Questions Answered’ which can be found on this page below. If your query relates to a particular area of land or if the answer is not contained in the FAQ’s contact the Planning Department at rzlt@kildarecoco.ie

Further information on the process is also available on the Gov.ie/RZLT website.

As outlined above, the RZLT process has two parts.  Local authorities are required to undertake the mapping which identifies the land which is subject to the tax, including an annual final map which will be first published on 31 January 2025, and revised annually. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners.

As the local authority do not administer the tax we are unable to answer any queries regarding the administration of the tax. All queries regarding the administration of the tax should be directed to the Revenue Commissioners

Having regard to the respective roles of local authorities and the Revenue Commissioners in the RZLT process, queries on the mapping should be made to Kildare County Council about;

  • Criteria for inclusion on annual draft map
  • Submissions on annual draft map
  • Determinations on annual draft map
  • Zoning submissions
  • Appeals (which must be submitted to An Bord Pleanála)
  • Annual final map

The Revenue Commissioners website–provides details on the general administration of the tax and links to a comprehensive guide to the tax. The Revenue website also provides details on

  • Liable persons
  • Amount of residential zoned land tax
  • Obligation to register
  • Obligation on liable person to prepare and deliver return
  • Deferral of, or exemptions from, Residential Zoned Land Tax
  • How to contact Revenue with queries on the administration of RZLT

 

What do I do if I am a Homeowner? My house and garden is contained on the map.
What is the consequence?

Your house and garden is identified on the map because it meets the criteria for the tax, which is based on residential led zonings and servicing by infrastructure suitable for provision of housing.  The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).

Do I need to make a submission?
It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT. 

What if my garden is greater than 0.4047ha (1 acre) 
If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from December 2024 onwards. No action needs to be taken to register at this time.  Please

 

 

 

 

 

 

 

 

 

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