Residential Zoned Land Tax - Supplemental Map

Closed1 May, 2023, 9:00am - 1 Jun, 2023, 11:59pm

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PLEASE NOTE THAT SUBMISSIONS CAN ONLY BE MADE IN RELATION TO THE 14 PARCELS OF LAND IDENTIFIED ON THE SUPPLEMENTAL MAP. SUBMISSIONS CANNOT BE MADE IN RELATION TO LANDS WHICH APPEARED ON THE DRAFT MAP AS THIS PART OF THE RZLT PROCESS IS NOW COMPLETE.

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 (1 acre), they are similarly not subject to the RZLT but must register with the Revenue Commissioners.

 

The Government’s Housing For All – A New Housing Plan for Ireland proposed a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.

The Residential Zoned Land Tax was introduced in the Finance Act 2021. The process to identify land to which the tax applies is now underway and the tax will be payable from 2024.

The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use, including residential use, in order to increase housing supply and to ensure regeneration of vacant and idle lands in urban locations. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing. 

The RZLT process has two parts

1) Identification and mapping of the land in scope for the tax.
This is undertaken by local authorities through the publication of Draft, Supplemental and Final maps. Please note the Draft Map stage is now complete.

2) Administration of the tax.
As Local Authorities do not administer the tax, Meath County Council are unable to answer any queries regarding the administration of the tax. All queries regarding the administration of the tax should be directed to the Revenue Commissioners.

For an extended overview from the Department of Housing, Local Government and Heritage on the Residential Zoned Land Tax Process, please refer to the Residential Zoned land Tax Guidelines.

For queries, please email rzlt@meathcoco.ie or phone 046-9097500

An information video on the Residential Zoned Land Tax is available here:

 

Land liable to RZLT

The Draft RZLT Map for County Meath was placed on public display from the 1st November 2022 to the 1st January 2023, during which time a total of 33 submissions were received. Meath County Council undertook a detailed evaluation of all 33 submissions before the publication of this Supplemental Map. Landowners were  notified of the determination of their submission before the deadline of the 1st April 2023.

The Supplemental Map provides for an additional scoping-in of land which may have been identified by submissions made on the Draft RZLT Map or other land which may have come to the attention of Meath County Council.

Meath County Council has prepared a Supplemental Map of the 14 additional parcels of land considered to be in scope for the RZLT as listed below.

PARCEL_ID

SETTLEMENT_LOCATION

MHLA00030050

Ballivor

MHLA00040658

Bettystown

MHLA00040659

Bettystown

MHLA00040660

Bettystown

MHLA00120284

Dunboyne

MHLA00170045

Kells

MHLA00170324

Kells

MHLA00170334

Kells

MHLA00170340

Kells

MHLA00270127

Navan

MHLA00270152

Navan

MHLA00270686

Navan

MHLA00320103

Ratoath

MHLA00370264

Trim

This Supplemental Map is available to view on the Interactive Map below or can be viewed at the office of Meath County Council, Buvinda House, Dublin Road, Navan, Co. Meath during normal opening hours (online viewing available at public counter only).

In order to locate each of the 14 land parcels please enter the Parcel ID into the ‘Find address or place’ search bar on the interactive map below.

Interactive map

 

How to Make a Submission

At this stage in the process, submissions are restricted to those relating to land on the Supplemental Map ONLY (Please note that submissions can only be made in relation to the 14 parcels of land identified on the Supplemental Map. Submissions cannot be made in relation to lands which appeared on the Draft Map, as this part of the RZLT process is now complete.)

Submissions should be restricted to:

  • Challenge the inclusion of land on the Supplemental map if the owner considers that the land does not meet the criteria which determine the land to be in scope
  • Challenge the date the land is considered to be in scope
  • Request a change of zoning (by the landowner only).  Third parties cannot make a submission in relation to zoning.

Please note your submission must clearly identify the site and outline what change to the Supplemental Map you are seeking  as well as provide a justification for the change sought.

The submission must state the criteria set out in Section 653B of the Taxes Consolidation Act 1997  on which you rely in your submission for the land being out of scope. The Local Authority may also request additional information after the receipt of your submission (e.g. proof of ownership or further information). 

Please note submissions identifying further lands cannot be considered at this stage. Further opportunity to identify lands will be available as part of the annual review process.

Submissions made by a landowner should be accompanied by a map at a scale of 1:1000 or 1:2500 suitable to identify the land in question, along with evidence of ownership, where required. OSi Maps can be purchased online at Planning Pack (osi.ie) here. Mapping can also be purchased from OSi Agents, list located here.

Submissions can be made on the Supplemental Map from the 1st May 2023 until the 1st June 2023.

Submissions should be in ONE medium only i.e. online or hard copy and made as follows:-

  • Online here
  • In writing to: Senior Executive Officer, Planning Department, Meath County Council, Buvinda House, Dublin Road, Navan, Co. Meath, C15 Y291

Please note late or emailed submissions cannot be considered and will be returned.

What Happens Next

All written submissions on the Supplemental Map will be evaluated. As per the Legislation, Meath County Council will issue a written determination to Landowners in relation to their submissions not later than the 1st August 2023.

Final Map – 1 December 2023

Land appearing on both the Draft and Supplemental Maps will, subject to the outcome of submissions made in respect of both maps, be included on the Final Map of land in scope for the tax in the Local Authority area to be published on the 1st December 2023. This land will be subject to the tax unless it is exempt as a residential property or falls within any other exemption provided for in legislation.

The Final Map will be reviewed and revised annually from 2025 onwards.

Can I appeal a decision of the Local Authority on the Supplemental Map?

Landowners have until the 1st September 2023 to appeal the Local Authority decision regarding submissions in respect of the Supplemental Map. Appeals must be made in writing to An Bord Pleanála setting out the grounds of appeal. There are no provisions for a third party to appeal a Local Authority decision to retain or remove land from a draft or supplemental map

If you are a Homeowner

If your house and garden is contained on the map. What is the consequence?

Your house and garden is identified on the map because it meets the criteria for the tax, which is based on residential led zonings and servicing by infrastructure suitable for provision of housing.  The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).

Do you need to make a submission?

It is not necessary to make a submission. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT. 

What if your garden is greater than 0.4047ha (1 acre)

If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from late 2023 onwards. No action needs to be taken to register at this time.  Please see revenue.ie for details closer to the time.

 

 

Questions

Identify land parcel ID
Landowner or Third Party
Proposal to remove full land parcel
Proposal to remove part of land parcel
Landowners seeking land-use zoning change (Third parties cannot make a submission to zoning)
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