Planning: Residential Zoned Land Tax

Overview

This consultation page forms part of the public consultation on the Residential Zoned Land Tax on the Draft Map stage of the process, as per Section 653C of the Finance Act 2021. 

Housing Policy Objective 15.2 of 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 by the Finance Act 2021 and will come into effect from 2024, managed by the Revenue Commissioners. 

The objective of the tax is to activate zoned and serviced residential development land and land zoned for mixed use, including residential, for development 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.  

Please note that whilst residential properties are included on the Draft Map, they are not liable for the tax under Section 653O of the Finance Act 2021. A ‘residential property’ means any building which is in use as, or is suitable for use as, a dwelling. Owners of such properties will not be liable for the tax.  

Dún Laoghaire-Rathdown County Council hereby invites any interested individuals or parties to make submissions in respect of the Draft Map. The public consultation on the Draft Map takes place from Tuesday 1st November 2022 to Sunday 1st January 2023.  

Why your views matter

Where can I view details in relation to the proposed maps? 

Details may be inspected at the following locations:   

• Online at www.dlrcoco.ie  (see here for link to Draft Map).

• Dún Laoghaire - Rathdown County Council Offices, County Hall, Marine Road, Dún Laoghaire, A96 K6C9, 10:00am to 4:00pm, Monday to Friday.  

• Dún Laoghaire - Rathdown County Council, Dundrum Offices, Main St, Dundrum, Dublin 14, 9:30am to 12:30pm and 1:30pm to 4:30pm, Monday to Friday.  

How can I make a submission on the Draft Map? 

You can make a submission via the following options only: 

• A written submission can be made electronically through the dlr Public Consultation Hub via Citizen Space at the link below 'Make an Online Submission Now'.  

• In writing to Senior Executive Officer, Planning Department, Dún Laoghaire - Rathdown County Council, County Hall, Marine Road, Dún Laoghaire. 

Any such written submissions received (other than such elements of a submission which may constitute personal data) shall be published on the Dún Laoghaire - Rathdown County Council website not later than 11^th January 2023. 

Please note the following in respect of making a submission:    

• Submissions should include your name and, where relevant, details of any organisation, community group or company etc., which you represent.  

• Submissions from a landowner in respect of their own land must be accompanied by an Ordinance Survey map showing the property at an appropriate scale and identify the land in question (1:1000 (urban areas) or 1:2500 (rural areas)). 

• Any submissions from a landowner must also include proof of site ownership. 

• The personal information (data) collected during the consultation process is collected for the purpose of receiving and dealing with submissions. 

• Contact details provided may be used to contact a submitter who claims to be the landowner of a particular site. This will be to request evidence as is necessary to prove their ownership of the site, as per 653D(4) of the Finance  Act 2021 or request further information from the landowner as per 653E(2).  

• A local authority may, where it considers it to be necessary for the purposes of making the determination, within 21 days from the date referred to in 653D(1), request further information from Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001. 

• For further information on how Dún Laoghaire-Rathdown County Council processes Personal Data please see the Council’s Privacy Statement which is available on www.dlrcoco.ie.  

Further details can be found in the related documents attached below, or on our website here.  

Who can I contact if I have any further questions about the process? 

​Further information on the Draft Map process or on making a submission can be found via the FAQ section here. If the answer is not contained in the FAQs, please contact the Planning Department at Dún Laoghaire-Rathdown County Council on (01) 2054700 or via email at rzlt@dlrcoco.ie. Further information on the process is also available via ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ and the Finance Act 2021 which can be found, respectively, here and here. Guidance in respect of the administration of the tax may be found on the Revenue.ie website.

What happens next

All written submissions will be evaluated, and a determination made by the Planning Authority. Key steps to take place prior to the Planning Authority publishing a final map include, but are not limited to:  

• Any submissions from landowners requesting a change to the zoning of lands shall be published on the Council’s website within ten working days of receipt of submission, unless section 13 (3A b) of the Planning and Development Act 2000 applies. 

• All other submissions will be published on the Council’s website by 11th January 2023 (note: personal data, i.e. address and contact details of the submitter, are redacted).  

• Where a landowner requests the exclusion of their site from the Draft Map, the Council must notify the owner of its decision not later than 1st April 2023.  

• An appeal of the Council's decision on a landowner’s submission on the Draft Map, must be lodged with An Bord Pleanála by 1st May 2023.  

• Where a submission has requested the addition of a site to the map - and the Council considers that such lands satisfy the relevant criteria (based on submissions received or on the information available) - the Council must publish a Draft Supplemental Map by 1st May 2023. 

• Submissions on the Supplemental Map must be made by 1st June 2023.  

• Where a landowner wishes to appeal a decision on the Supplemental Map they must do so by 1st September 2023. 

• Any submissions requesting changes to zoning shall be evaluated by the Local Authority and consideration shall be given to preparing a variation under section 13 of Planning and Development Act 2000.  

• The Council must - reflecting any appeals to the Board and any additions or exclusions - prepare a final map by 1st December 2023. 

As above, further information on the process is also available via ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ and the Finance Act 2021 which can be found, respectively, here and here. Guidance in respect of the administration of the tax may be found on the Revenue.ie website.

Would you like to make a submission on the Draft Map?  

Make an Online Submission Now