Written answers

Tuesday, 11 July 2023

Department of Housing, Planning, and Local Government

Housing Policy

Photo of Peadar TóibínPeadar Tóibín (Meath West, Aontú)
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324. To ask the Minister for Housing, Planning, and Local Government in relation to the scoping maps for the residential zoned land tax, what is the total area of land, in hectares, currently scoped to which the residential zoned land tax may apply; and if a breakdown can be provided by these areas, by planning authority area. [34195/23]

Photo of Peadar TóibínPeadar Tóibín (Meath West, Aontú)
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325. To ask the Minister for Housing, Planning, and Local Government what percentage of the lands, nationally the residential zoned land tax ‘scoped lands’ occupies. [34196/23]

Photo of Peadar TóibínPeadar Tóibín (Meath West, Aontú)
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326. To ask the Minister for Housing, Planning, and Local Government what percentage of the lands, by local authority/ planning authority area, the residential zoned land tax scoped lands occupies. [34197/23]

Photo of Darragh O'BrienDarragh O'Brien (Dublin Fingal, Fianna Fail)
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I propose to take Questions Nos. 324, 325 and 326 together.

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.

The tax applies to land that is:

  • zoned suitable for residential development whether it be solely or primarily for residential use, or for a mixture of uses, including residential use, and
  • serviced (that is: reasonable to consider may have access, or 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 and with sufficient service capacity available for such development)
In order to be liable for the tax the land must meet both criteria.

While land occupied by existing dwellings will be included on the map(s) where the relevant land is in scope (i.e. zoned and serviced), permanently occupied residential premises which are liable for Local Property Tax will not be liable for the tax.

The total area contained on the draft and supplemental maps nationally is c.56,000 ha. This includes existing developed lands which meet the criteria. The area of the State is 7,063,245ha. The area of land within the scope of RZLT as indicated on the draft and supplemental maps to date is c0.79% of the land in the state.It should be noted that the data is based on draft and supplemental maps, and the final maps will be published by each local authority by 01 December 2023.

Approximate figures for lands in scope for RZLT within each local authority area are provided below. This includes existing residential developments which will not be liable to the tax where they are LPT -liable. Further detail on these figures should be sought from individual local authorities.

Figures regarding the proportion of land within each local authority administrative area covered by the RZLT mapping process are not held by DHLGH and should be sought from those local authorities.
County Council
Carlow County Council c.725ha
Cavan County Council c.450ha
Clare County Council c.1525ha
Cork city Council c.3775ha
Cork County Council c.3750ha
Donegal County Council c.2150ha
Dublin City Council c.4700ha
Dun Laoghaire-Rathdown County Council c.3450ha
Fingal County Council c.3850ha
Galway City Council c.1175ha
Galway County Council c.1275ha
Kerry County Council c.1450ha
Kildare County Council c.2925ha
Kilkenny County Council c.650ha
Laois County Council c.1250ha
Leitrim County Council c.650ha
Limerick City & County Council c.2125ha
Longford County Council c.450ha
Louth County Council c.1825ha
Mayo County Council c.1200ha
Meath County Council c.2175ha
Monaghan County Council c.875ha
Offaly County Council c.1125ha
Roscommon County Council c.800ha
Sligo County Council c.975ha
South Dublin County Council c.2725ha
Tipperary County Council c.2025ha
Waterford City & County Council c.1775ha
Westmeath County Council c.1200ha
Wexford County Council c.450ha
Wicklow County Council c.2150ha

Photo of Peadar TóibínPeadar Tóibín (Meath West, Aontú)
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327. To ask the Minister for Housing, Planning, and Local Government the reason the ‘Housing Lands Availability Survey (HLAS) was not updated to accommodate the most recent residential lands identified. [34202/23]

Photo of Peadar TóibínPeadar Tóibín (Meath West, Aontú)
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328. To ask the Minister for Housing, Planning, and Local Government to what degree it can be demonstrated that the ‘broad-brush’ approach of the residential zoned land tax scoping maps is going to contribute to the provision of additional housing, over and above that which would or could be achieved by a more forensic and detailed approach, (along the lines of the ‘Housing Lands Availability Survey’ HLAS approach), which would identify the actual developable sites, which are currently laying fallow or being hoarded. [34204/23]

Photo of Peadar TóibínPeadar Tóibín (Meath West, Aontú)
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329. To ask the Minister for Housing, Planning, and Local Government how many submissions have been received from landowners since the publication of the scoping maps in relation to the residential zoned land tax; if a breakdown on this figure can be provided per planning authority area; how many submissions, if any, were deemed invalid, as having been received outside the notified timeframe; and if a breakdown can be provided on this figure, by planning authority area. [34205/23]

Photo of Darragh O'BrienDarragh O'Brien (Dublin Fingal, Fianna Fail)
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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, and that 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. A breakdown of this data by planning authority is presented in Table 1.

A total of 85 additional submissions were received on foot of the publication of the supplemental maps. Of these submissions, 39 related to sites that had been previously published on draft maps and as such were not eligible for consideration. Of the 46 eligible submissions received, 6 were requests to local authorities to amend zoning. A breakdown of this data by planning authority is presented in Table 2.

It should also be noted that some submissions may relate to more than one site.

With regard to submissions received outside of the notified timeline, this data is not held by my Department. Such information should be sought directly from the relevant planning authority.

Table 1: Draft Map Submissions

Local Authority Total Submissions Draft Maps Rezoning submissions Draft Maps
Carlow Co. Co. 24 5
Cavan Co. Co. 12 3
Clare Co. Co. 63 26
Cork City Co. 89 7
Cork Co. Co. 115 4
Donegal Co. Co. 132 4
Dublin City Co. 148 9
Dún Laoghaire-Rathdown Co. Co. 82 3
Fingal Co. Co. 121 3
Galway Co. Co. 52 12
Galway City Co. 13 1
Kerry Co. Co. 52 12
Kildare Co. Co. 60 1
Kilkenny Co. Co. 25 4
Laois Co. Co. 20 2
Leitrim Co. Co. 40 6
Limerick City & County Co. 51 7
Longford Co. Co. 15 3
Louth Co. Co. 29 5
Mayo Co. Co. 45 5
Meath Co. Co. 33 1
Monaghan Co. Co. 80 48
Offaly Co. Co. 17 2
Roscommon Co. Co. 18 6
Sligo Co. Co. 46 0
South Dublin Co. Co. 30 0
Tipperary Co. Co. 90 12
Waterford City & County Council 61 8
Westmeath Co. Co 32 9
Wexford Co. Co 17 2
Wicklow Co. Co 75 0
Total 1,687 210

Table 2: Supplemental Map Submissions

Local Authority Submissions on Supplemental map sites Rezoning submissions Submissions on draft map sites (cannot be considered) Total number of submissions received
Carlow Co. Co. 0 0 3 3
Cavan Co. Co. 1 0 0 1
Clare Co. Co. 3 1 1 4
Cork City Co. 2 2 4 6
Dublin City Co. 20 2 19 39
Dún Laoghaire Rathdown Co. Co. 1 0 7 8
Galway City Co. 4 1 1 5
Kerry Co. Co. 1 0 0 1
Kildare Co. Co. 1 0 4 5
Leitrim Co. Co. 0 0 0 0
Limerick City & County Co. 0 0 0 0
Mayo Co. Co. 8 2 1 9
Meath Co. Co. 0 0 2 2
South Dublin Co. Co. 6 0 1 7
Tipperary Co.Co. 1 0 0 1
Westmeath Co. Co
Total 46 6 39 85

Photo of Peadar TóibínPeadar Tóibín (Meath West, Aontú)
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330. To ask the Minister for Housing, Planning, and Local Government to explain the reason the scoping of the residential zoned land tax extended to the smallest towns and villages, where demand for housing is not prevalent, nor likely to exist in the near future, unlike the housing requirements necessitated by the spatial strategy utilised in the National Planning Framework that promotes the concentration of growth in the five major cities (Dublin, Cork, Galway, Limerick and Waterford) and five of the larger towns (Letterkenny, Sligo, Athlone, Dundalk and Drogheda), wherein the greatest need for housing, both exists and is likely to continue. [34206/23]

Photo of Darragh O'BrienDarragh O'Brien (Dublin Fingal, Fianna Fail)
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The Finance Act 2021 introduced Part, 22A Residential Zoned Land Tax (RZLT), into the Taxes Consolidation Act 1997. The RZLT is a land activation measure identified in Housing for All and is aimed at increasing housing supply by prompting residential development by landowners, of land that is zoned for residential or mixed-use (including residential) purposes in a development plan or local area plan, and that is serviced.

Development plans and local area plans are adopted by elected members following public consultation, and are considered to reflect the housing need for the city/county set out within the core strategy, across its range of settlements, over the period of the plan.

The zoning of land for particular purposes such as residential or mixed uses within a development plan to meet housing need is solely a matter for each local authority.

Photo of Peadar TóibínPeadar Tóibín (Meath West, Aontú)
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331. To ask the Minister for Housing, Planning, and Local Government what percentage of lands ‘scoped-in’ on the residential zoned land tax-draft map are currently in active use by farmers, for farming, and not lying fallow. [34207/23]

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