Active Land Management has an important role in the regeneration of towns and villages through the re-use and/or redevelopment vacant or under-utilised buildings or land. Such redevelopment projects will support the creation of more compact and sustainable settlements.
Residential Zoned Land Tax
The Residential Zoned Land Tax is a new tax that seeks to activate zoned and serviced land for residential purposes. It was introduced by the Department of Finance and the Revenue Commissioners in conjunction with the Department of Housing, Local Government and Heritage under Section 80 of the Finance Act 2021. Click here to access the Finance Act 2021.
The DHLGH published Section 28 Guidelines for the Residential Zoned Land Tax. These Guidelines can be accessed by clicking on this link. A video link, providing an overview of the Residential Zoned Land Tax is available to view here.
As part of the process of identifying lands to be subject to the tax Draft Maps have been prepared for each settlement in the County. The table below details each of the settlements for which a Draft Map has been prepared.
Please note that although they are included on the map, residential properties are not subject to the Residential Land Zoned Tax (RZLT) if they are subject to Local Property Tax. It is not necessary to make a submission to remove this type of residential property from the map.
Where residential properties are larger than 0.4047 hectares (1 acre), they are similarly not subject to the RZLT but must register with the Revenue Commissioners.
Table 1 - Settlements for which a Draft Map has been prepared
The Draft Maps for the Residential Zoned Land Tax are available on an interactive map which can be accessed by clicking here .
How to Make a Submission?
Written submissions or observations regarding the Draft Maps are invited from members of the public and must be received between Tuesday 1st November,2022 and Sunday 01st January, 2023 (both days inclusive). Submissions or observations should be made by one medium only, by one of the following means:
Here on this consultation portal, using the 'Make a Submission' link
In writing to: Forward Planning Unit, Residential Zoned Land Tax, Louth County Council, Town Hall, Crowe Street, Dundalk, Co. Louth A91 W20C and should be marked ‘Draft Maps for Residential Zoned Land Tax’. Please include your name and address on a separate page to the content of your submission in order to assist Louth County Council in complying with the provisions of the Data Protection Act, as submissions/observations are legally required to be published online.
Late submissions will not be considered.
Submissions can be made to:
Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria which determine the land in scope;
Challenge the date the land is considered to be in scope;
Request a change of zoning;
Identify additional land which may fall into scope (for draft map only).
Please note that your submission must clearly identify the site and outline what change to the RZLT mapping you are seeking, as well as provide a justification for the change sought (as detailed above).
Landowner Submissions
As required under section 653D(3) of the Finance Act 2021, any submission made by the owner of a site/landowner, in respect of their own land, shall be accompanied by a map, prepared by Ordnance Survey Ireland, showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas). Please note that the Local Authority may request proof of site ownership.
Report on Submissions
The Local Authority has reviewed and evaluated all submissions received. The full report is available to view here.
Louth County Council is not publishing a Residential Zoned Land Tax Supplemental Map.
Residential Zoned Land Tax supplemental maps include additional land identified as being within the scope of the tax, over and above the land which has already been included on draft maps published on November 1, 2022. Where no additional land has been identified as being in scope, Louth County Council is not required to publish a supplemental map in accordance with Section 653F of the Taxes Consolidation Act 1997.
Additional land may be identified for inclusion on the supplemental map due to changes in zoning or investment in services. Land which was identified through submissions made on the draft map or which has otherwise become known to the local authority as meeting the criteria for the tax may also be included. As no additional land met these criteria Louth County Council are not publishing a supplemental map.
A final Residential Zoned Land Tax map must be published on 1st December, 2023 which reflect outcomes of submissions and appeals, which have taken land out of scope or brought land within the scope of the tax.
Table 2 - Key Stages in the preparation of Maps for the Residential Zoned Land Tax
Further Information
Further information on the process is available in ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ as published by the Department of Housing, Local Government and Heritage - here.
Residential Zoned Land Tax Consultation
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Active Land Management
Active Land Management has an important role in the regeneration of towns and villages through the re-use and/or redevelopment vacant or under-utilised buildings or land. Such redevelopment projects will support the creation of more compact and sustainable settlements.
Residential Zoned Land Tax
The Residential Zoned Land Tax is a new tax that seeks to activate zoned and serviced land for residential purposes. It was introduced by the Department of Finance and the Revenue Commissioners in conjunction with the Department of Housing, Local Government and Heritage under Section 80 of the Finance Act 2021. Click here to access the Finance Act 2021.
The DHLGH published Section 28 Guidelines for the Residential Zoned Land Tax. These Guidelines can be accessed by clicking on this link. A video link, providing an overview of the Residential Zoned Land Tax is available to view here.
As part of the process of identifying lands to be subject to the tax Draft Maps have been prepared for each settlement in the County. The table below details each of the settlements for which a Draft Map has been prepared.
Please note that although they are included on the map, residential properties are not subject to the Residential Land Zoned Tax (RZLT) if they are subject to Local Property Tax. It is not necessary to make a submission to remove this type of residential property from the map.
Where residential properties are larger than 0.4047 hectares (1 acre), they are similarly not subject to the RZLT but must register with the Revenue Commissioners.
Settlement Level
Settlement Category
Settlement
Total Area of Land 'in scope' (ha)
1814.59 (ha)
Viewing the Draft Maps
The Draft Maps for the Residential Zoned Land Tax are available on an interactive map which can be accessed by clicking here .
How to Make a Submission?
Written submissions or observations regarding the Draft Maps are invited from members of the public and must be received between Tuesday 1st November, 2022 and Sunday 01st January, 2023 (both days inclusive). Submissions or observations should be made by one medium only, by one of the following means:
Late submissions will not be considered.
Submissions can be made to:
Please note that your submission must clearly identify the site and outline what change to the RZLT mapping you are seeking, as well as provide a justification for the change sought (as detailed above).
Landowner Submissions
As required under section 653D(3) of the Finance Act 2021, any submission made by the owner of a site/landowner, in respect of their own land, shall be accompanied by a map, prepared by Ordnance Survey Ireland, showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas). Please note that the Local Authority may request proof of site ownership.
Report on Submissions
The Local Authority has reviewed and evaluated all submissions received. The full report is available to view here.
Louth County Council is not publishing a Residential Zoned Land Tax Supplemental Map.
Residential Zoned Land Tax supplemental maps include additional land identified as being within the scope of the tax, over and above the land which has already been included on draft maps published on November 1, 2022. Where no additional land has been identified as being in scope, Louth County Council is not required to publish a supplemental map in accordance with Section 653F of the Taxes Consolidation Act 1997.
Additional land may be identified for inclusion on the supplemental map due to changes in zoning or investment in services. Land which was identified through submissions made on the draft map or which has otherwise become known to the local authority as meeting the criteria for the tax may also be included. As no additional land met these criteria Louth County Council are not publishing a supplemental map.
A final Residential Zoned Land Tax map must be published on 1st December, 2023 which reflect outcomes of submissions and appeals, which have taken land out of scope or brought land within the scope of the tax.
Table 2 - Key Stages in the preparation of Maps for the Residential Zoned Land Tax
Further Information
Further information on the process is available in ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ as published by the Department of Housing, Local Government and Heritage - here.
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