Residential Zoned Land Tax
Residential Zoned Land Tax (RZLT)
The Residential Zoned Land Tax (RZLT) is a policy initiative/instrument introduced by the Department of Finance and the Revenue Commissioners in conjunction with the Department of Housing, Local Government and Heritage. The principal purpose of the RZLT is: ‘to encourage the timely activation of zoned and serviced residential land for housing.’ (Residential Zoned Land Tax Guidelines for Local Authorities, June 2022). The aforementioned Guidelines place the introduction of the tax in the context of ‘Housing for All - a New Housing Plan for Ireland’, the government’s housing plan to 2030, noting that: ‘Action 15.2 of Housing for All specifically identifies the introduction of a new tax to activate vacant land for residential purposes (to replace the current Vacant Site Levy).
The RZLT is an annual tax, calculated at a rate of 3% of the market value of land. A landowner is required to determine the market value of their land and to make returns and account for any tax due under self-assessment. Tax will become payable to Revenue on 1st February 2024.
Revenue is responsible for the administration of the tax.
Local Authority Responsibilities
The Local Authority is responsible for:
- The identification and mapping of land which is suitably zoned and serviced;
- The management of public notification of the publication of the maps; and
- The assessment of submissions received.
Mapping Process Summary
There are three stages in the Local Authority’s preparation of the RZLT mapping:
1.) Draft Map – Current Stage;
2.) Supplemental Map; and
3.) Final Map.
1.) Draft Map:
The Draft Map was published on 1st November, 2022 with the public consultation period running until 1st January, 2023. Submissions may be made at this stage by:
- The owners of lands placed on the draft map. Such submissions should include details of land ownership along with an Ordnance Survey map at a scale of 1:1000 or 1:2500 which allows for the lands to be clearly identified; and/or
- Members of the public other than a landowner identifying lands which they consider should be mapped as in-scope.
Where, having assessed the matters contained within submissions, the local authority determines that the lands continue to fulfil the relevant criteria and should remain on the map, that determination, along with any reasons shall be provided to the landowner by 1 April 2023.
Where, having assessed the matters contained within submissions, the local authority determines that the lands, or part thereof, should be removed from the draft map, notification of this shall be issued to the landowner by 1 April 2023. The determination shall set out the reason for the determination
Appeal to An Bord Pleanála:
Where a landowner disagrees with the decision of a local authority to include their lands within the draft map, and where a submission has been made during the public consultation period, considered by the local authority and a notification of its determination issued to the owner, the landowner may appeal the decision to An Bord Pleanála. There is no third party right of appeal where lands have been removed from scope by the local authority following an appeal by a landowner.
2.) Supplemental Map
The supplemental map process provides for an additional scoping-in of land which may be identified by submissions made on the draft map or other land which may have come to the attention of the local authority. The consideration of the land for inclusion on a supplemental map follows the same process and analysis of criteria as set out for the draft map. Public notices to announce the publication of the Supplemental Map must be placed in newspapers by no later than 1st May, 2023.
3.) Final Map
Target date for publication: 1st December, 2023.
(please refer also to ‘Mapping Technical Guidelines’ below)
The Draft Map may also be viewed in the Council’s offices during normal office hours (9am-12.30pm, and 1pm-4.30pm (Monday to Friday):
• The Planning Office, Donegal County Council, County House, Lifford.
• Letterkenny Public Services Centre, Neil T. Blaney Road, Letterkenny.
• Milford Public Services Centre, Main St., Milford.
• An Clochán Liath (Dungloe) Public Services Centre, Gweedore Road, An Clochán Liath.
• Carndonagh Public Services Centre, Malin Road, Carndonagh.
• Donegal Town Public Services Centre, Drumlonagher, Donegal Town
Making A Submission On the Draft Mapping
Written submissions or observations in respect of the Draft Map may be made to the Planning Authority in the following ways:
• By e-mail to firstname.lastname@example.org (please insert following in 'Subject bar: RZLT)
• By post addressed to: RZLT Draft Map, Central Planning Unit, Donegal County Council, County House, Lifford, Co. Donegal, F93 Y622
The deadline for submissions is 1st January, 2023.
Submissions should include a name and address, reasons for inclusion or exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land subject of the submission.
Any such written submissions received by 1st January 2023, other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority concerned not later than 11th January 2023.
Mapping Technical Guidelines
Donegal County Council has created the Draft Map having regard to the following:
- The land will be serviced, or have access to services i.e. roads, footpaths, public lighting, surface water, wastewater, water supply;
- The land’s zoning must allow for residential development. Relevant Zonings include: Residential; Strategic Residential Reserve; Mixed use/Opportunity (principle of residential established); Established Development’ (‘Vacant/idle’ lands within);
Possible Exclusions from Map include:
- Contamination – Lands which are unable to be developed due to a degree of contamination;
- Archaeological Remains – Greenfield sites which contain significant archaeological remains, identified on the Record of Monument and Places (RMP) within County Development Plans and Local Area Plans;
- Derelict Sites Register (Land on Derelict Site Register, and in respect of which a levy is payable);
- Land Required for provision of Infrastructure and Community Services;
- Certain Operating Uses on Residential Zoned Lands – existing use must provide a service to the existing or future residential community, must be an authorized use, must be considered a premises in use by a trade or profession and must be liable to commercial rates;
- Existing Residential Properties.