Claire Kerrane (Roscommon-Galway, Sinn Fein)
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442. To ask the Minister for Housing, Planning, and Local Government the number of applications received for an exemption under residential zoned land tax due to actively farmed land in County Galway and County Roscommon. [35289/25]

James Browne (Wexford, Fianna Fail)
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Under provisions introduced by the Finance Act 2024, a landowner whose land was identified on the final map for 2025 could make a request to the local authority to change the zoning of their land by 1 April 2025. Subject to certain conditions, upon making the request, the landowner could seek an exemption from the tax for 2025 from the Revenue Commissioners. The exemption provisions are set out in Section 653IA of the Taxes Consolidation Act 1997, and contain a restriction on claiming an exemption for land or part of the land subject to the change of zoning request which is subject to an extant or current planning application for residential development.

According to information received from relevant local authorities, Galway City Council received 6 change of zoning requests, Galway County Council received 10, while Roscommon received none. My Department does not hold information regarding claims made to the Revenue Commissioners on this matter, however subject to the aforementioned conditions, a maximum of 16 claims could be made, based on the amount of change of zoning requests received.