Michael Collins (Cork South West, Independent)
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261. To ask the Minister for Finance if it is envisaged that farmers who own their own land on the edge of a town, within the town boundary, will be liable for the proposed 3% land tax (details supplied); and if he will make a statement on the matter. [54492/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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Finance Act 2021 introduced Part 22A Residential Zoned Land Tax (RZLT) into the Taxes Consolidation Act 1997. The RZLT is designed to prompt residential development by landowners, including farmers, of land that is zoned for residential or mixed-use (including residential) purposes and that is serviced.

RZLT is an annual tax, calculated at a rate of 3% of the market value of the land within its scope. It applies to land that is both zoned as suitable for residential development and is serviced. The tax will be due and payable from 2024 onwards in respect of land which fell within the scope of the tax on or before 1 January 2022. Where land is zoned or serviced after 1 January 2022, the tax will be first due in the third year after the year in which it comes within scope.

In order that landowners, including farmers, can know if their land may be subject to the tax, each local authority has prepared and published draft maps identifying land within the scope of the tax. These map were published by local authorities on 1 November 2022. These maps are available on each local authority's website and in their public offices. A central webpage has been published which sets out information about RZLT and provides links to each Local Authority's map. This is available at: www.gov.Ie/rzlt

The purpose of the draft map is to allow landowners, including farmers, to see if their land is within the scope of the tax. If a landowner sees that their land is included on the draft map, and believes that it should not be, there are two separate courses of action open to them:

1. If the landowner believes that the land is not serviced or falls into one of the specific exceptions provided for in the legislation, they can make a submission to the local authority by 1 January 2023 seeking to have the map updated and their land removed from the map. The local authority will consider the submission and make a written determination on whether the land should stay on the map or be removed from it. If the landowner disagrees with the determination, they can appeal to An Bord Pleanála.

2. If the landowner believes that the land should not be zoned as suitable for residential development, they can submit a request to the local authority, again by 1 January 2023, seeking to have the land rezoned. The local authority will consider the request and, if appropriate, they will commence a variation procedure to alter the zoning of the land. This variation procedure, and the local authority’s decision on whether or not to commence one, is part of the normal zoning process.

It should be noted that, while appearing on the local authority RZLT maps, residential property which is subject to LPT is exempt from RZLT. Further information regarding the maps and related submission/variation processes are available on each local authority website, or at www.gov.ie/rzlt.

A number of amendments to the existing RZLT legislation are proposed in Finance Bill 2022, as initiated. One such amendment proposes to introduce an exemption for land that is within the scope of the tax but is subject to a contract that precludes the landowner from developing it. In order for the exemption to apply, the contract must have been entered into prior to 1 January 2022 i.e., prior to the introduction of RZLT. For example, where a farmer leased land prior to 1 January 2022 and the requisite conditions of the proposed amendment are met, the farmer may claim an exemption from the tax for the period of the lease.

David Stanton (Cork East, Fine Gael)
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262. To ask the Minister for Finance further to Parliamentary Question Nos. 239 and 240 of 25 October 2022, the number of first stage appeals and second-stage appeals that were upheld, failed and refused in respect of VRT calculations in each of the years 2020 and 2021 and to date in 2022, in tabular form. [54504/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised that Revenue favours a practical and conciliatory approach to both Stage 1 and Stage 2 VRT Appeals which results in an early resolution for the majority of cases without recourse to an Appeal Hearing. The following tables summarise the outcomes of closed VRT Appeals for the years in question, where available.

Stage 1 Appeals:

Detailed statistics on the outcomes of Stage 1 Appeals in 2020/2021 are not available.

Stage 2 Appeals:

*Excludes ongoing Appeals