Edward Timmins (Wicklow, Fine Gael)

I move amendment No. 85:

In page 137, between lines 3 and 4, to insert the following: “(2) Landowners with declared agricultural activity are exempt from the residential zoned land tax and from a requirement to apply for such an exemption for each year that this exemption is sought.”.

This amendment relates to the residential zone land tax, RZLT, and how it affects active farmers. The position is that if a farmer's land is zoned, they have the option to apply to be exempt from the residential zone land tax. That is a procedure that can take several months and is a stressful requirement on farmers to avoid this tax. I am talking about people who are actively farming. It is fine making the application but the issue is that farmers have to make that application every year. If they engage in agricultural activity, are proven to be a farmer and are exempt from the RZLT, the amendment provides that they do not have to keep applying every year to achieve exactly the same outcome.