Written answers

Thursday, 16 November 2023

Department of Housing, Planning, and Local Government

Tax Code

Photo of Marian HarkinMarian Harkin (Sligo-Leitrim, Independent)
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160. To ask the Minister for Housing, Planning, and Local Government further to Parliamentary Question No. 226 of 19 October 2023, if he will clarify an issue (details supplied); and if he will make a statement on the matter. [50327/23]

Photo of Darragh O'BrienDarragh O'Brien (Dublin Fingal, Fianna Fail)
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The final maps to be published by each local authority on 1 December 2023 will identify land in scope for the RZLT which would have formed the basis for liability to the tax in the event that the tax liability is not deferred to 1 February 2025.

As a consequence of the proposed deferral of liability to 2025 set out in the Finance Bill, there will be another annual cycle of mapping, with a revised draft map to be published on 1 February 2024 and a revised final map on 31 January 2025, before the liability to the tax is due to commence on 1 February 2025. This will allow landowners another opportunity to engage with the mapping process, to make submissions, including rezoning requests, if their land is identified on the revised draft map published on 1 February 2024.

There is no provision in legislation for a local authority to accept rezoning submissions at the time of publication of the final map on 1 December 2023, or at any other stage outside of the periods to be set out in legislation. The Finance Bill 2023 makes provision for rezoning requests to be made to local authorities from 1 February 2024 to 31 May 2024 for land identified on the revised draft map published on 1 February 2024. The Finance Bill 2023 also contains amendment to Part 22 of the Taxes Consolidation Act 1997 which would remove certain land from scope for the tax.

Once the Finance Bill 2023 has been passed by both Houses of the Oireachtas and enacted, these amendments to the liability date, providing landowners with another opportunity to make rezoning requests and removing land from scope to the tax will come into effect.


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