Darragh O'Brien (Dublin Fingal, Fianna Fail)
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The Residential Zoned Land Tax (RZLT) is a new tax introduced in Finance Act 2021 which seeks to increase housing supply by encouraging the activation of development on lands which are suitably zoned and appropriately serviced. It aims to bring those lands which have benefitted from investment in services and are capable of being developed forward for housing. The tax is an action contained in Housing for All, the Government’s plan for housing, to increase housing supply and is supported in the Programme for Government. The tax applies to land that is zoned suitable for residential development and serviced.

The tax measure is a key pillar of the Government’s response to address the urgent need to increase housing supply in suitable locations. However, it is important that affected landowners have sufficient opportunity to engage with the mapping process and that a fair and transparent process is applied when local authorities consider what land should be placed on the RZLT maps. Therefore, as part of Budget 2024, it was decided to extend the liability date of the tax by one year, from February 2024 to February 2025. The purpose of this deferral is to allow for the annual mapping cycle to complete and afford landowners another opportunity to make submissions if their land is included on the annual draft maps prepared by local authorities.

The deferral will also provide a further opportunity to any landowner who owns land that is included in the scope of the tax on an annual draft map to be published on 1 February 2024 to request the rezoning of such land from the planning authority in whose functional area the land is situated.

Decisions on whether to amend zonings as a result of submissions or at any other time are a matter for the planning authority, taking into account the need to ensure that housing supply targets across the county can be met.

Furthermore, it should be noted that provision is made in section 13 of the Planning and Development Act 2000 for elected members to seek a report from their Chief Executive requesting him or her to initiate a process to consider the variation of the development plan at any time.