Residential Zoned Land Tax
A new tax to activate land for residential purposes was introduced by the Department of Finance and the Revenue Commissioners in conjunction with the Department of Housing, Local Government and Heritage as Section 80 of the Finance Act 2021. The tax measure is aimed at incentivising residential development rather than generating revenue for the State.
In order to implement this new tax measure, local authorities are required to undertake mapping to identify the lands in scope for the tax in their respective functional areas. The administration of the tax measure will be undertaken by the Revenue Commissioners.
Notice: Kilkenny 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, Kilkenny 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, Kilkenny County Council are not publishing a supplemental map. See link to Irish translation.
Notice of preparation of a draft map for the purposes of the Residential Zoned Land Tax
A draft map, prepared under Section 653C of the Taxes Consolidation Act 1997, will be published on Kilkenny County Council’s website at https://kilkennycoco.ie/eng/services/planning/ and will be available for inspection at the Planning office, County Hall, from the 1st November, 2022.
The draft map has been prepared for the purposes of identifying land that satisfies the relevant criteria and is to be subject to the residential zoned land tax.
Residential properties, notwithstanding that they may be included on the draft map, shall not be chargeable to the residential zoned land tax.
Land which satisfies the relevant criteria is a reference to land that—
(a) is included in the Kilkenny City and County Development Plan, in accordance with section 10(2) (a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—
(i) solely or primarily for residential use, or
(ii) for a mixture of uses, including residential use,
(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and
(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains,
but which is not land—
(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provides services to residents of adjacent residential areas,
(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the
land is vacant or idle,
(iii) that it is reasonable to consider is required for, or is integral to, occupation by—
(I) social, community or governmental infrastructure and facilities, including
infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,
(II) transport facilities and infrastructure,
(III) energy infrastructure and facilities,
(IV) telecommunications infrastructure and facilities,
(V) water and wastewater infrastructure and facilities,
(VI) waste management and disposal infrastructure, or
(VII) recreational infrastructure, including sports facilities and playgrounds,
(IV) that is subject to a statutory designation that may preclude development, or
(V) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.
Submissions on the draft map may be made in writing to Kilkenny County Council not later than 1 January 2023, regarding—
(I) either the inclusion in or exclusion from the final map of specific sites, or
(II) the date on which a site first satisfied the relevant criteria.
Submissions or observations may be made not later than the 1st January 2023 either:
- online at http://consult.kilkenny.ie/ or
- by email to firstname.lastname@example.org or
- in writing to: The A./Senior Planner, Planning Department, Kilkenny County Council, County Hall, John Street, Kilkenny
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. Please include a relevant Eircode if available.
Any such written submissions received by 1 January 2023 other than such elements
of a submission which may constitute personal data, shall be published on the website maintained by Kilkenny County Council not later than 11 January 2023.
Where land is identified on the draft map as being subject to the residential zoned land tax, a person may, in respect of land that such a person owns, make a submission to Kilkenny County Council requesting a variation of the zoning of that land. Any such submission should include evidence of ownership, detailed reasons for any rezoning request, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land. Please include a relevant Eircode if available.
All rezoning requests made will be considered by the Planning Authority, having regard to the proper planning and sustainable development of the area.
A/Director of Services
View Maps here
Frequently Asked Questions
What do I do if I am a Homeowner?
My 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 I need to make a submission?
It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT.
What if my 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.
For more information, see the following resources:
Legislation: Finance Act, 2021