Victor Boyhan (Independent) | Oireachtas source

I raise the issue of the residential zoned land tax. Many of us who are involved in rural communities will know that this week is the last call for the residential zoned land tax. Farmers with land that may fall within the scope of this residential land tax should be fully up to speed on the implications of this tax and ensure their maps are updated in their local authority. This is very important, and I want to flag the need to look at them because this is a tax on active farmland in some cases, which it should not be. I am totally opposed to a tax on land that is in active agricultural use, particularly at a time when we need to be growing more home produce and agricultural produce and supporting active farming. That is something we need to look at again.

In light of a very effective campaign by the IFA, the then Minister with responsibility, Deputy Chambers, announced a year's exemption for landowners in budget 2025. To avail of the one-year exemption, landowners must make an application to their local authority to have their lands rezoned based on their current economic activity. It is really important to note that, regardless of the outcome of your application, if you can demonstrate that you have engaged with your local authority in respect of a rezoning, you will have this exemption. You may not be successful, but if you have applied and can demonstrate that, you are exempt.

The residential zoned land tax is a big issue. It needs to be addressed and I ask the Leader if we can have an update. Clearly, there are arrangements in place for 2025, and we know the background to that. There was a general election and the agricultural community, the IFA and other organisations kept the pressure on the Government, and it responded with this promised exemption for the year. We need a long-term, sustainable solution, however, and we do not want tax on actively farmed lands. That is an important policy decision and it is ultimately a matter for the Government. Perhaps in a month's time, we could get an update, or I might even table a Commencement matter in respect of the issue.