Alan Dillon (Mayo, Fine Gael)
Link to this: Individually | In context | Oireachtas source

100. To ask the Minister for Finance if he will provide an update on the publication of the draft residential zoned land tax maps by local authorities; the scope of the tax; and if he will make a statement on the matter. [55890/22]

Paul McAuliffe (Dublin North West, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

117. To ask the Minister for Finance his plans for the implementation of the residential zoned land tax; and if he will make a statement on the matter. [55892/22]

Alan Dillon (Mayo, Fine Gael)
Link to this: Individually | In context | Oireachtas source

Following the recent publication of the draft residential zoned land tax, RZLT, maps by local authorities, I ask the Minister to provide an update on the scope of the tax and its intended use.

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I propose to take Questions Nos. 100 and 117 together.

The Department of Housing, Local Government and Heritage has informed me that the draft maps indicating the land that falls within the scope of the RZLT were published by all 31 local authorities in respect of land within their administrative areas on 1 November 2022. These maps are available on the websites of each local authority concerned and in their public offices. They are also centrally available at www.gov.ie/rzlt. Landowners may now make submissions or observations to the relevant local authority by 1 January 2023 where they consider that their land does not meet the criteria for inclusion set out in the legislation. In addition, other interested parties may make submissions regarding the inclusion of land which they consider falls into scope but was not included on the draft maps. Landowners may also, until 1 January 2023, make a submission requesting that the zoning of their land is amended to remove it from the scope of the tax.

I appreciate the Deputy raising the question because it will be very important in the time ahead that landowners check the status of their land on these maps. We will launch an advertising campaign shortly to draw attention to these maps and give ample time to landowners to make their case for either a change in zoning and to find out the liability they could face for the use of the land if it is not changed. The Minister for Housing, Local Government and Heritage, Deputy Darragh O'Brien, and I have agreed some advertising supports with our officials to draw the public's attention to these changes, so that there is a higher level of awareness of them. Given the scope of what is now proposed and will take place and given the number of maps that are being published, it is important to make landowners more aware of the tax liabilities they may have in the future.

Alan Dillon (Mayo, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I thank the Minister for his response. It is very positive to hear of the advertising campaign because this tax will have implications for farmers and landowners in rural areas throughout the country. Hundreds of farmers could be hit with an annual tax of 3% of the market value of their zoned farm land. Looking at the interactive draft maps, which I have analysed for County Mayo, the volume of land zoned as liable under the tax in certain market towns and small to medium-sized towns is significant. In other areas there is little land zoned. We need to come up with an approach. What I would like to hear is that there will be a mechanism for farmers to appeal these types of decisions. What engagements has the Minister had with the Minister for Agriculture, Food and the Marine on the issue?

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I engaged with the Minister for Agriculture, Food and the Marine when we were bringing in the changes. In fairness to the Minister, he raised the same issues the Deputy has just raised a year ago when we were designing this new tax. He raised the issue of land in smaller towns that could be owned by farmers and is zoned for residential use. Our judgment - the Deputy will know this better from a local point of view - is that the overall amount of land is a low share of the total amount of land that will be taxed under this new measure. That will be of little comfort or perhaps relevance to the owners of this land. The tax that is being introduced provides for a process to change the zoning of the land through which landowners can ask for it to have non-residential status. That is really what needs to happen. Given the housing needs that we have, where land is zoned for new housing, we want to build on it.

Alan Dillon (Mayo, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I thank the Minister for his engagement and proactive approach to the issue. I encourage the local authorities and county councils that have published these maps to engage with the landowners and ensure they do not go down a route where appeals will have to be made to An Bord Pleanála. That would be the last resort. I welcome the tax measure. It is an important component of the pathway towards increasing our housing supply. Activating zoned land is hugely important. Only one sixth of land zoned residential is activated. This will be an important mechanism going forward.

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I hope the last recourse in this regard will be the involvement of An Bord Pleanála, which is having enough demands placed on it. Like the Minister for Housing, Local Government and Heritage, I want and expect any questions or concerns regarding the status of land to be dealt with by local authorities. It should not involve having to use An Bord Pleanála in any way. The Minister for Housing, Local Government and Heritage and his officials have been working to prepare to put the resources in place to allow these decisions to be made. I reiterate that I do not anticipate, nor do I want, An Bord Pleanála to have to become involved in this process. It has other matters that we want it decide, rather than this. We will go ahead with the measures to draw attention to and raise the profile of these maps to avoid any moments of great difficulty in early 2024. I thank the Deputy for raising the matter.

Catherine Connolly (Galway West, Independent)
Link to this: Individually | In context | Oireachtas source

As we are almost out of time, Deputy Costello will have only one opportunity to contribute on the next question.