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.
Please click here to view the Residential Zoned Land Tax maps.
NOTICE: Waterford City & 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, Waterford City & 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 Waterford City & County Council is not publishing a supplemental map.
Ní bheidh Léarscáil Fhorlíontach Cánach Talún Criosaithe Cónaithe á fhoilsiú ag Comhairle Cathrach & Contae Phort Láirge.
Áirítear ar léarscáileanna forlíontacha Cánach Talún Criosaithe Cónaithe talamh breise a sainaithníodh mar thalamh atá laistigh de raon feidhme na cánach, de bhreis ar an talamh atá san áireamh cheana féin ar dhréacht-léarscáileanna a foilsíodh an 1 Samhain, 2022. I gcás nach bhfuil aon talamh breise sainaitheanta mar thalamh laistigh den scóip, ní cheanglaítear ar Comhairle Cathrach & Contae Phort Láirge léarscáil fhorlíontach a fhoilsiú de réir Alt 653F den Acht Comhdhlúite Cánacha 1997.
Is féidir talamh breise a shainaithint lena chur ar an léarscáil fhorlíontach mar gheall ar athruithe ar chriosú nó infheistíocht i seirbhísí. Féadfar talamh a aithníodh trí aighneachtaí a rinneadh ar an dréacht-léarscáil nó a bhfuil aithne ag an údarás áitiúil air ar bhealach eile a chomhlíonann na critéir don cháin a áireamh freisin. Toisc nár chomhlíon aon talamh breise na critéir seo, níl léarscáil fhorlíontach á fhoilsiú ag Comhairle Cathrach & Contae Phort Láirge.
The areas of land highlighted on the draft RZLT Map that fall in scope of the tax are highlighted below:
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 1st 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 1st 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—
- 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,
- transport facilities and infrastructure,
- energy infrastructure and facilities,
- telecommunications infrastructure and facilities,
- water and wastewater infrastructure and facilities,
- waste management and disposal infrastructure,
- recreational infrastructure, including sports facilities and playgrounds,
- that is subject to a statutory designation that may preclude development, or
- on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.
Signed, Liam McGree,
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.