Council asked to contact Clare landowners about new tax

CLARE County Council has been requested to contact landowners to get their views before their land is zoned for residential purposes in the Draft County Development Plan without their consent.

That’s the view of Clare IFA chairman, Tom Lane, who believes that it is unfair to place the onus on a landowner – who didn’t request residential zoning on their land – to be lumbered with the burden of having to lodge an appeal for exclusion.

The Residential Zoned Land Tax is an annual tax, which will be first due in 2024 in respect of lands included on the RZLT Final Map to be published by local authorities on December 1 2023.

Mr Lane said landowners can be easily identified by the Council through a search on the Land Registry. Many may even be unaware of existing residential zoning on a portion of their land.

As land zoned residential is of much higher value, farmers could face the prospect of paying up to 30% of their land’s agricultural value just to retain ownership of it.

The residential value of land located near public wastewater or a public water mains is higher again.

It will apply annually at a rate of 3% of the market value of the land and will be administered by the Revenue Commissioners on a self-assessment basis.

Clare County Council has urged landowners to examine the Residential Zoned Land Tax (RZLT) Draft Map for Clare on its website, public offices and libraries.

The Draft Map identifies zoned and serviced lands that will be subject to the new Residential Zoned Land Tax.

The council is advising members of the public, including landowners and third parties, that they have until January 1 2023 to check the lands included on the Draft Map and to make submissions.

The Residential Zoned Land Tax is a new tax aimed at increasing housing supply by activating zoned, serviced residential development lands including mixed-use lands for housing.

This can include greenfield and brownfield land, which will be subject to tax from 2024.

The introduction of the tax is a commitment under Housing for All – A New Housing Plan for Ireland, the Government’s housing plan to 2030.

Submissions can be made to Clare County Council indicating whether or not land on the map meets the criteria for being subject to the tax.

Submissions can request a correction to the Draft Map if they feel that the land included on the map does not meet the criteria, or they disagree with the date on which the land met the criteria; landowners can request a change of zoning of their land so that it is not subject to the tax; or identify other land that has not been included in the Draft Map and that they consider meets the relevant criteria and should be subject to the tax.

Liam Conneally, Director of Economic Development at Clare County Council, said, “I would urge members of the public to examine the Draft Map published on Clare County Council’s website and, if required, make a submission to the process before January 1, 2023.

“County Clare needs increased housing supply to meet our housing needs and the new residential zoning land tax aims to incentivise landowners to develop housing on serviced lands zoned for housing, i.e. on land with planning permission and land without.”

Homeowners will not have to pay the Residential Zoned Land Tax if they own a residential property which appears on the local authorities’ Residential Zoned Land Tax Maps, but which is subject to the Local Property Tax (LPT). Clare County Council’s Draft Map can be viewed online or at its public offices and libraries.