January 1st deadline for submissions on draft residential zoned land tax maps

Council-Buildings

Wicklow County Council is reminding members of the public that they have until Sunday, January 1st 2023 to check and make submissions on draft maps that show lands in County Wicklow that may be subject to the new Residential Zoned Land Tax.

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. Land which is identified and is zoned for housing (include land zoned mixed-use) may be subject to tax from 2024.

The tax is a commitment under Housing for All, the Government’s housing plan to 2030. It’s estimated that only one-sixth of residential zoned land is activated for housing during a local authority’s six-year Development Plan.

The Draft Map is now available to view on Wicklow County Council’s website www.wicklow.ie and can be viewed in public offices until 5pm on 23rd December 2022 and 9am-5pm on 30th December 2022.

The Draft Map shows lands that may be subject to the new Residential Zoned Land Tax. Landowners and third parties have until Sunday January 1st 2023 to make a submission to Wicklow County Council about whether or not land on the map meets the criteria for being subject to the tax.

They can:

1.            Suggest a correction to the Draft Residential Zoned Land Tax 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 maps states the land met the criteria

2.            Request a change of zoning of their land so that it is not subject to the tax

3.            Identify other land that should be subject to the tax

The Residential Zoned Land Tax is an annual tax which will be first due in 2024 in respect of lands included on the final maps to be published by local authorities on 1st December 2023. The Tax will apply annually at a rate of 3% of the market value of the land. The tax will be administered on a self-assessed basis.

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). If a homeowner owns such a residential property, and the land/gardens/yards attached to it are greater than 0.4047 hectares, they will have to register for the Residential Zoned Land Tax with the Revenue Commissioners, but they will not be liable to pay the tax. It will be possible to register for the tax from late 2023 onwards.

A homeowner may have to pay the tax if they own a residential property that appears on the local authorities’ Residential Zoned Land Tax maps that is not subject to the LPT.

More general information on the measure can also be found at http://www.gov.ie/rzlt

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