Residential Zoned Land Tax Draft Map

Closed1 Nov, 2022, 9:00am - 1 Jan, 2023, 11:59pm

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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. 

Please click here to view the Residential Zoned Land Tax maps.

The areas of land highlighted on the draft RZLT Map that fall in scope of the tax are highlighted below:

  • Residential Use Total Area = 1637.687 Hectares
  • Mixed Use Total Area = 126.320 Hectares

 

Timeline

 

Have your say

Submissions on the draft map may be made in writing to Waterford City and County Council  during the period 1 November 2022 to 1 January 2023, regarding—

  • either the inclusion in or exclusion from the final map of specific sites, or
  • the date on which a site first satisfied the relevant criteria.

Please make your submission by one medium only as follows while late submissions will not be accepted:

  • Online by clicking here, or
  • In writing marked “Residential Zoned Land Tax” to the Planning Department, Waterford City and County Council, Menapia Building, The Mall, Waterford City.

Submissions shall 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. Each parcel of land has been given a unique identity number on the draft map which should also be clearly stated on any submission.

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 the local authority concerned not later than 11 January 2023.

Where land identified on the draft map is included in a development plan or local area plan in accordance with section 10(2)(a) or 19(2)(a) of the Act of 2000 zoned—

  • solely or primarily for residential use, or
  • for a mixture of uses, including residential use,

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 the local authority 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.

All rezoning requests made will be considered by the Local Authority having regard to the proper planning and sustainable development of the area.

 

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 is also available for inspection during the hours Monday to Friday, 9:30am to 4pm (open through lunch) 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.

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—

  • 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.

 

 

 

Notice of Judicial Review of the Waterford City and County Development Plan 2022-2028

Waterford City and County Council has been notified that the High Court made an order on the 5th of September 2022 granting Ruden Homes Limited and John Deane leave to apply for judicial review of the procedures relating to the consideration and making of the Waterford City and County Development Plan 2022-2028.

Case Reference: Ruden Homes Limited and John Deane v Waterford City and County Council, High Court Record No. 2022/651JR

In addition, the High Court has ordered that a stay be granted in respect of the coming into force of the Waterford City and County Development Plan 2022-2028 in respect of the zoning of the applicants’ lands at Monang, Dungarvan, County Waterford, the subject of a submission of the 30th of March 2022 and the specific development objective DGD022 pending the determination of the proceedings.