Darragh O'Brien (Dublin Fingal, Fianna Fail)
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I propose to take Questions Nos. 403 and 404 together.

In relation to the Residential Zoned Land Tax, only land that has been zoned for residential use or for a mixture of uses including residential within a local authority development plan or local area plan, as adopted by the elected members of the local authority, andthat is serviced, will potentially fall into scope for the tax. Zoned land that is within the scope of RZLT will be identified on a map prepared by the relevant local authority. Draft and supplemental maps have been prepared and published by local authorities during 2022 and 2023. Each local authority will prepare and publish a final map by 1 December 2023.

According to the figures provided to my Department by local authorities, 1,687 submissions, including approximately 210 requests to amend zoning were made to local authorities by the end of the public display period for the draft maps on 1 January 2023. It should also be noted that some submissions may relate to more than one site. The level of submissions is reflective of the significant degree of effort put into communicating the publication and public display period for the maps, by my Department, the Department of Finance, each of the 31 Local Authorities and by other key stakeholders in the process.

The consideration of the 210 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. The Planning and Development Act does not provide an appeal mechanism in relation to zoning requests.

As landowners may make submissions to the relevant local authority in respect of lands included on the supplemental maps by 1 June 2023, no final figure is available with regard to the number of submissions that have been received by local authorities with regard to the supplemental maps.

The first liability date for the tax is 1 February 2024; owners of land within scope will be able to register for the tax from late 2023. The tax is self-assessed. This means that, as is the case with other taxes, the owners of land that is within the scope of the tax must self-assess, return and pay any tax due.

Owners of land within scope will, from 2024 onwards, have to pay and file with Revenue in May of each year. Revenue is currently in the process of developing IT systems and a compliance policy and programme to underpin the administration of the tax from 2024 onwards.