Residential Zoned Land Tax Draft Map

Draft Map for Public Consultation

How to view the Residential Zoned Land Tax draft Map

The drat Residential Zoned Land Tax maps can be accessed via the links below. 

Timeline

RZLT Background and Context

A draft map, prepared under Section 653C of the Taxes Consolidation Act 1997 (The Act), has been published on the Waterford City and County Council online public consultation portal consult.waterfordcouncil.ie  and has also been available for inspection during the period 1st November 2022 - 1st January 2023 at the following locations:

• Customer Care Office, Bailey's New Street, Waterford, X91 XH42.
• Customer Care Office, Civic Offices, Davitt's Quay, Dungarvan, Co. Waterford. X35 Y326.

The draft map has been prepared for the purposes of identifying land that satisfies the relevant criteria of the Act and is to be subject to the residential zoned land tax. The period for making written submissions (1st November 2022 - 1st January 2023) has now closed. Details of the written submissions received are set out in this web portal and Waterford City and County Council has now responded by way of a determination to each submission received.  
 

Under section 653E(5) of the Act an owner may, within 1 month of receipt of a determination, appeal the determination under section 653J, by notice in writing specifying the grounds for the appeal, to An Bord Pleanála. Section 653J states that an owner who is aggrieved with the determination of a local authority under section 653E may, not later than 1^st May 2023, appeal that determination, by notice in writing specifying the grounds for the appeal, to An Bord Pleanála. The planning authority will have due regard to the subsequent decision of An Bord Pleanála when preparing the final in-scope map of lands which will be subject to the tax, to be published on 1^st of December 2023.

General Provisions: 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 as falling within scope for teh RZLT is a reference to land that—

• is included in a 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—
  • solely or primarily for residential use, or
  • for a mixture of uses, including residential use,
• 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
• 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—

• 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,
• that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle,
• that it is reasonable to consider is required for, or is integral to, occupation by—
  1. 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,
  2. transport facilities and infrastructure,
  3. energy infrastructure and facilities,
  4. telecommunications infrastructure and facilities,
  5. water and wastewater infrastructure and facilities,
  6. waste management and disposal infrastructure,
  7. recreational infrastructure, including sports facilities and playgrounds,
  8. ​​​​​​that is subject to a statutory designation that may preclude development, or
  9. on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.

Signed, Liam McGree,

Senior Planner,

Waterford City and County Council.