Claire Kerrane (Roscommon-Galway, Sinn Fein)
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1017. To ask the Minister for Agriculture, Food and the Marine if he has engaged with the Minister for Finance on the residential zoned land tax on behalf of farmers to ensure that farmers whose land is being actively farmed is excluded from this tax; and if he will make a statement on the matter. [12486/24]

Claire Kerrane (Roscommon-Galway, Sinn Fein)
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1018. To ask the Minister for Agriculture, Food and the Marine his views on whether farmers whose land is being actively farmed should be excluded from the residential zoned land tax; and if he will make a statement on the matter. [12487/24]

Charlie McConalogue (Donegal, Fianna Fail)
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I propose to take Questions Nos. 1017 and 1018 together.

Taxation policy is the responsibility of my colleague, the Minister for Finance. However, both Departments work closely to ensure taxation policy is consistent with Government priorities for the agri-food sector.

The Residential Zoned Land Tax (RZLT) was introduced in Finance Act 2021 and was designed to prompt residential development by owners of land that is zoned for residential or mixed-use (including residential) purposes and that is serviced. It is an important measure in the context of the “Housing for All” strategy. Having listened to the concerns expressed by farmers and the farm bodies on the proposed operation of RZLT, especially around the mapping and rezoning process, I have engaged with the Minister for Finance and the Minister for Housing, Local Government and Heritage on this important issue.

I welcomed the announcement in Budget 2024 by the Minister for Finance that the tax liability would be deferred for one year so affected landowners have sufficient opportunity to engage with the mapping process to ensure a fair and transparent process is applied when local authorities consider what land should be on the RZLT maps.

Local Authorities published annual draft maps on 1 February 2024 identifying lands that fall within the scope of the tax and a public awareness campaign has been launched. The new date for annual draft map submissions for excluding land is 1 April 2024 and submissions for rezoning requests is 31 May 2024. Final maps will be published by local authorities on 31 January 2025. It is essential that all affected landowners engage with this process immediately.

I will continue to engage with all stakeholders on this important issue.