Mairéad Farrell (Galway West, Sinn Fein)
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259. To ask the Minister for Housing, Planning, and Local Government to examine the case of persons (details supplied); to advise on a land dezoning process; and if he will make a statement on the matter. [36900/25]

James Browne (Wexford, Fianna Fail)
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The Residential Zoned Land Tax (RZLT) applies to land zoned for residential development, or for mixed use purposes including residential development and which is ‘vacant or idle’, which in both cases also has the necessary services in place to support the development of housing. The tax was introduced in the Finance Act 2021 and came into effect on 1 February 2025. The aim of this tax is to increase the supply of land for building by activating land which has been zoned in a statutory land use plan adopted by a local authority and which is also serviced. The tax will be charged at 3% of the market value of the land every year.

Land, including land used for agricultural purposes which is zoned solely or primarily for residential use, that is judged by the relevant local authority to meet the criteria set out within the legislation will fall within the scope of the tax. It is important to note that, to come within the scope of RZLT, farmland must be both zoned for residential use and serviced. Where a property is liable to the Local Property Tax (LPT), it is not liable to RZLT.

Annual provision is made for a landowner with land identified on any annual draft map published on 1 February of a given year to make a submission between 1 February and 1 April to the local authority regarding the land, setting out why they consider that the land does not meet the criteria for inclusion within the scope of the tax. For example, if the land is not zoned for residential use, if the land does not have access to or there is no capacity for any of the six servicing criteria, or if the land benefits from an exclusion as outlined in the legislation. The local authority is required to assess any submission and inform the landowner of their decision to either remove or retain the land on the map by 1 July annually. If dissatisfied with the local authority decision, the landowner may appeal the determination to An Coimisiún Pleanála, again setting out why the land does not meet the criteria for inclusion for the tax.

Provision was made in the Finance Act 2024 for landowners to request the relevant local authority to change the zoning of the land, where their land appears on the RZLT annual final map published on 31st January 2025. Under Section 653I(1)(c) of Part 22A of the Taxes Consolidation Act 1997 the request must have been made between 1 February and 1 April 2025 to the relevant local authority. Subject to certain conditions, upon making the request, the landowner could seek an exemption from the tax for 2025 from the Revenue Commissioners.

Local Authorities will consider these requests, having regard to the proper planning and sustainable development of the area, along with any relevant Section 28 guidelines issued by the Minister for Housing, Local Government and Heritage. Landowners are required to be notified of the decision to proceed or nor to proceed with a process to amend the land use zoning by 30 June 2025.