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Written Answers — Department of Agriculture, Food and the Marine: Forestry Sector (24 Jun 2021)

Charlie McConalogue: A decision was made by the Department to restrict the planting of unenclosed land in December 2010, to no more than 20% of any one application. (Circular 10 of 2010 - Changes to Afforestation Grant and Premium Schemes 2011) Unenclosed land is, in general, less fertile and more exposed than enclosed land and trees planted on unenclosed land generally do not perform as well as trees planted...

Seanad: Departmental Properties. (16 Nov 2005) See 3 other results from this debate

Noel Ahern: My interest is housing. The land coming to us from different Departments and agencies was land that was in their ownership for years and was surplus to any short or medium-term need. It would seem strange, therefore, that land recently bought would be transferred. What we wanted — I am coming at this from the point of view of affordable housing rather than hospital services — was free...

Joint Oireachtas Committee on Agriculture, Food and the Marine: Pre-Budget Submissions: Discussion with Irish Creamery Milk Suppliers Association (13 Nov 2012)

Mr. John Enright: On the issue of land consolidation, we would have members who would have availed of that option but for the simple reason that the lease was up on the land they were renting and they did not get the land. They lost the land they consolidated but a year or two years later they got other land. While their payment per hectare might seem high, they have land without...

Written Answers — Department of Finance: Tax Reliefs Availability (30 Jun 2015)

Michael Noonan: ...(CGT) relief for farm restructuring under section 604B Taxes Consolidation Act 1997 may be sought. The details relating to this relief are set out hereunder. As regards a special tax relief for land previously owned by the Land Commission, I can say that no specific relief in relation to such land has ever been provided for under CGT legislation.  I would require much more detailed...

Joint Oireachtas Committee on Environment, Culture and the Gaeltacht: Commercial and Domestic Property Supply and Demand: Property Industry Ireland (23 Sep 2014)

Mr. Tom Phillips: On the issue of the windfall tax, Mr. Justice Kenny in his 1973 report talked about the betterment of land and the windfall tax, and we agree with that. The key point is that 80% was too high. It is not just about zoning agricultural land as residential land; it can be a rezoning from industrial land to residential land or land for different purposes. It does not have to...

Written Answers — Department of Finance: Tax Exemptions (1 Oct 2013)

Michael Noonan: ...out in a previous reply to a PQ which was tabled by the Deputy in June of this year, I made provision in Budget 2013 for the following measure designed to assist farmers with consolidation of farm land. This measure followed on from measures in the previous year’s Budget which also supported farm expansion and the transfer of land. Section 48 of Finance Act 2013 provides for relief...

Written Answers — Tax Code: Tax Code (24 Feb 2010)

Brian Lenihan Jnr: The windfall tax rate of 80% applies to the portion of a profit or gain made on the disposal of land which is attributable to a rezoning, where both the rezoning and the disposal giving rise to the windfall happen after 30 October 2009. A "rezoning" for this purpose means a change from a non-development land use to a development land use, or a mixture of development land uses, or from one...

Ceisteanna ó Cheannairí - Leaders' Questions (7 Mar 2023)

Michael Healy-Rae: The residential zoned land tax was introduced by means of the Finance Act in order to activate land for development and thereby increase housing supply. The rate of the tax is 3% of the annual market value of the land. The Irish Farmers Association, IFA, and the Irish Rural Association have strongly opposed land that currently forms an integral part of existing farm operations being subject...

Written Answers — Department of Finance: Farm Enterprises (14 May 2015)

Michael Noonan: I am conscience of the importance of encouraging the availability of land to younger farmers, and this is an issue which was given great emphasis during last year's Agri-Taxation Review. A number of policies have been enacted or modified for this purpose in recent years, several of them emerging out of the Agri-Taxation Review. Included among these are the following: Capital Gains Tax Farm...

Written Answers — Department of Housing, Planning, and Local Government: Land Development Agency (18 Feb 2021)

Darragh O'Brien: The Land Development Agency (LDA) was established on an interim basis in September 2018, by way of an Establishment Order made under the Local Government Services (Corporate Bodies) Act 1971, pending the enactment of primary legislation when it will be established as a commercial State agency. As part of its existing remit, the LDA is currently developing a register of all relevant public...

Written Answers — Registration of Title: Registration of Title (18 May 2004)

Joe Walsh: There appears to be confusion between two parcels of land allotted by the former Land Commission to the person named. He received one plot from the former Land Commission in exchange for land surrendered by him and this plot has been vested in the person named and all relevant documentation leading to registration has been lodged in the Land Registry under Schedule No. 92813. The second plot...

Written Answers — Department of Agriculture, Food and the Marine: Afforestation Programme (12 Oct 2017)

Michael Creed: The Department's Land Types for Afforestation document, released in March 2016, sets out a system to assess the productivity of land for afforestation.  This system is based on the scoring of various indicator plant species and is derived from previous work spearheaded by Teagasc. This system is used to identify to which, of three separate categories, land is assigned; these...

Written Answers — Department of Housing, Planning, Community and Local Government: Housing Data (14 Dec 2016)

Simon Coveney: In 2014, my Department, in conjunction with local authority planning departments, carried out a national survey of all lands zoned for residential development in statutory local authority development plans and local area plans across Ireland. This exercise, the Residential Land Availability Survey 2014, which is available on my Department’s website at the following link: , determined...

Joint Oireachtas Committee on Climate Action: General Scheme of the Climate Action and Low Carbon Development (Amendment) Bill 2020: Discussion (Resumed) (29 Oct 2020)

Professor Yvonne Buckley: That is a really interesting question. Those are the kinds of land use changes we must assess in terms of their impact on biodiversity and the climate change impact of that land use transition. It really depends on what existing biodiversity is present in the land use one is moving away from and whether that would be retained and enhanced in the new land use or...

Joint Oireachtas Committee on Agriculture, Food and the Marine: Proposed Amendments to the Good Agricultural and Environmental Conditions: Discussion (14 Apr 2021)

Mr. Dermot Kelleher: -----based on where he came from. Whether it is crag, mountain, good land, bad land, limestone, upland or low land, that is where he has been born and reared, and that is all he would have. This was my argument about this. The Deputy went on with this ineligibility and marginal land. Marginal land is grand if one has 50 or 60 acres of good land with just a corner of...

Ceisteanna ó Cheannairí - Leaders' Questions (6 May 2021)

Leo Varadkar: There are places where there is no public land and in those places the land cost impacts on the price of affordable housing. It is not that affordable housing will only be built on public land. It will also require the acquisition of land in some cases and it may be built on private land as well. I will go back to the NAMA portfolio, which was not mentioned by the Deputy. It is the...

Development Land (5 Apr 2007) See 1 other result from this debate

Dick Roche: In 2003, Goodbody Economic Consultants were engaged by my Department to carry out a study that considered factors affecting the supply of land to the housing market, including the possible hoarding of building land. There have been many discussions on this topic. The study considered previous analyses of the housing and land markets and sought possible evidence of hoarding based on case...

Written Answers — Department of Finance: Tax Code (19 Jun 2013)

Michael Noonan: I take it the question raised by the Deputy refers to consolidation measures in relation to farm land. I made provision in Budget 2013 for the following measure designed to assist farmers with consolidation of farm land. This measure followed on from measures in the previous year’s Budget which also supported farm expansion and the transfer of land. Section 48 of Finance Act 2013...

Written Answers — Tax Code: Tax Code (3 Feb 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that a direct swap of land, in the circumstances outlined, would have implications for a number of taxes. I will look at each in turn. Capital Gains Tax The exchange of land is a chargeable occasion for both parties involved. Where the parties are connected or the bargain is not at arms length the disposal proceeds are taken as the market value, at...

Written Answers — Department of Housing, Planning, and Local Government: Land Issues (20 Feb 2024)

Darragh O'Brien: I propose to take Questions Nos. 353 and 354 together. The Residential Zoned Land Tax (RZLT) is a new tax introduced in Finance Act 2021 which seeks to increase housing supply by encouraging the activation of development on lands which are suitably zoned and appropriately serviced. It aims to bring those lands which have benefitted from investment in services and are capable of being...