Dáil Éireann Debate, Tuesday - 24 September 2024
243. Deputy Catherine Connolly asked the Minister for Housing, Local Government and Heritage further to Parliamentary Question No. 388 of 18 September 2024, to detail the 6,200 hectares of development land liable to the tax, broken down by local authority, in tabular form; and if he will make a statement on the matter. [37931/24]
Amharc ar fhreagraLocal 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. Further to determinations relating to these submissions and any related appeals to An Bord Pleanála, the maps will be finalised and final maps published on 31 January 2025, in advance of the tax coming into effect on 1 February 2025.
Overall, approximately c.52,000 hectares of land is identified on the draft maps published by all local authorities, which includes land proposed for removal. C.49,300 hectares is land proposed to be retained on the maps. Under the legislation, local authorities are required to publish the total area of land in hectares contained on their maps.
It should be noted however that a significant quantum of the overall land included on the maps is land that is zoned for existing residential development, and where a property is liable for Local Property Tax (LPT), the relevant land is not liable for RZLT. The overall amount of land zoned for ‘new residential’ development which will be subject to activation from the tax is estimated to be approximately c6,200 ha. This figure is based on estimates undertaken by assigning an overall general zoning category to a range of local authority 'new residential' zonings contained in the RZLT draft maps, and accordingly cannot be considered an exact amount, as some local authorities use a wide range of residential zoning types, or they utilise a combined zoning type for existing and new residential development zoning which requires reliance on figures from the core strategy of the development plan to estimate the amount of land. The figure of circa 6,200 ha does not include 'vacant and idle' ‘mixed use’ zoned land which is also in scope for the tax.
In addition to 'new residential' development lands and ‘mixed use’ ‘vacant and idle’ lands, lands zoned for ‘existing residential’ identified on the RZLT draft maps may also provide opportunities for infill and other development. Accordingly, the amount of development land liable to the tax is likely, subject to ongoing processes related to submissions and appeals, to exceed 6,200ha. Further clarity will be available when final maps are published on 31 January 2025.
|
Local Authority |
Estimated amount of ‘new residential’ development lands identified on RZLT draft map published 1 February 2024 (hectares) (average figures) |
|
Carlow County Council |
55 |
|
Cavan County Council |
160 |
|
Clare County Council |
280 |
|
Cork City Council |
205 |
|
Cork County Council |
490 |
|
Donegal County Council |
200 |
|
Dublin City Council |
0 |
|
Dun Laoghaire-Rathdown County Council |
85 |
|
Fingal County Council |
675 |
|
Galway City Council |
120 |
|
Galway County Council |
180 |
|
Kerry County Council |
230 |
|
Kildare County Council |
305 |
|
Kilkenny County Council |
85 |
|
Laois County Council |
155 |
|
Leitrim County Council |
40 |
|
Limerick City & County Council |
300 |
|
Longford County Council |
30 |
|
Louth County Council |
185 |
|
Mayo County Council |
245 |
|
Meath County Council |
325 |
|
Monaghan County Council |
115 |
|
Offaly County Council |
130 |
|
Roscommon County Council |
35 |
|
Sligo County Council |
205 |
|
South Dublin County Council |
175 |
|
Tipperary County Council |
305 |
|
Waterford City & County Council |
145 |
|
Westmeath County Council |
250 |
|
Wexford County Council |
10 |
|
Wicklow County Council |
480 |
|
Total |
C6,200 |
