Marian Harkin (Sligo-Leitrim, Independent)
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101. To ask the Minister for Housing, Planning, and Local Government the appeal process, if any, that is in place for farmers who unsuccessfully applied to local authorities to have lands zoned for residential or mixed use but is currently in agricultural use rezoned for agricultural use as part of their submission to the relevant local authority on the draft map published in November 2022; and if he will make a statement on the matter. [21855/23]

Darragh O'Brien (Dublin Fingal, Fianna Fail)
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It is important to note that, to fall within the scope of Residential Zoned Land Tax, farmland must be both zoned for residential use and be serviced or have access to services. Farmland that is zoned for residential use, but which is not currently serviced, is not within the scope of the tax and will only come within the scope of the tax should the land become serviced at some point in the future.

Land will be considered to be serviced for the purposes of the tax where it is reasonable to consider that the land has access to, or may be connected to, public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed on the land and with sufficient service capacity available for such development.

Agricultural land which is zoned solely or primarily for residential use and is serviced meets the criteria set out within the legislation and therefore falls within the scope of the tax. Agricultural land that is zoned for a mixture of uses including residential and is being actively farmed is not in scope as farming is a trade or profession benefitting from an exemption in the legislation within mixed use zonings.

These residential zonings, which form part of the development plan or local area plan adopted by elected members following public consultation, are considered to reflect the housing need set out within the core strategy for the relevant local authority area and landowners within such zonings may fall within the scope of the tax, in the interests of ensuring an appropriate supply of housing on zoned lands.

Owners of land identified on the draft maps published on 01 November 2022 had the opportunity to request a change in zoning from the relevant planning authority to remove them from the scope of the tax, and such requests are to be considered by the planning authority having regard to national, regional and local policy, including the need to ensure sufficient land is zoned to meet housing need.

The consideration of these rezoning requests is solely a matter for the respective planning authorities. Section 30 of the Planning and Development Act 2000 (as amended) precludes me from commenting on individual decisions in this regard. There is no appeal provision in relation to zoning requests. The appeal provisions set out within the Taxes Consolidation Act 1997 (as amended) relating to the Residential Zoned Land Tax relate only to submissions made in relation to whether or not the land meets the criteria for falling into scope, as set out within the legislation.

It is acknowledged that the tax will impact on landowners, however if the land in question is zoned for a particular purpose under a plan adopted by the local authority and has been subject to investment by the local authority and the State in the services necessary to enable development for housing to accommodate increased population, it is intended that the land should be used for housing. This tax measure is a key pillar of the Government’s response to address the urgent need to increase housing supply in suitable locations.