Denis Naughten (Roscommon-Galway, Independent)
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424.To ask the Minister for Housing, Planning, and Local Government the current status of the residential zone tax; and if he will make a statement on the matter. [25507/24]

Darragh O'Brien (Dublin Fingal, Fianna Fail)
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Local authorities published annual draft Residential Zoned Land Tax maps on 1 February 2024 that identify lands that fall within the scope of the tax, as well as lands which they propose to exclude from the previous year’s annual final maps for 2025. Landowners and other interested parties had until 1 April 2024 to make a submission to the relevant local authority about whether or not land on this annual draft map meets the criteria for being subject to the tax. A total of 382 submissions were received by local authorities by 1 April 2024.

The legislation allows landowners to highlight if they consider that the land included on the map did not meet the criteria; to propose a correction to the date on which land first met the criteria, or support the exclusion of land where it is identified on the map that the local authority proposes to exclude such land. These submissions may also propose the inclusion of land, not identified on the map, if they feel such land meets the criteria. Determinations on submissions must be issued by the relevant local authority by 1 July 2024, and the landowner may appeal the local authority decision to An Bord Pleanála by 1 August 2024.

Landowners could also request a change of zoning of their land by 31 May 2024, where such land is identified on the annual draft map. Local authorities have until 10 June 2024 to publish these submissions on their websites. Local authorities are required to communicate with landowners seeking rezoning by 31 July 2024 setting out whether they intend to progress an amendment to the zoning of the land in question or not.

The submissions, appeal decisions and rezoning requests will be considered by the local authority prior to the publication of an annual final map on 31 January 2025 identifying the land which will be liable to the tax from 1 February 2025.