The Irish Farmers Association (IFA) has prepared advice for farmers forced to appeal the zoning of their land as eligible under the Residential Zoned Land Tax (RZLT) to An Bord Pleanála.
The farm organisation says it strongly opposes the inclusion of actively farmed land under the tax, aimed at incentivising residential development on lands near and surrounding towns and villages.
In what the IFA described as a “penal tax”, farmers with land zoned as eligible are facing an annual payment to the State at 3% of the market value of their land. For some, this will amount to a tax bill of several thousand euro.
“In our view, the RZLT is an unjust penal tax that will ultimately force the sale of privately-owned land farmed for generations.
"It is effectively a form of compulsory purchase order (CPO) that this Government is pursuing, irrespective of the significant financial and emotional strain that it will impose on impacted farm families,” the IFA said.
Process to date
Farmers whose land was zoned as suitable for residential development and who were unhappy with this zoning were asked to make a submission to their local authority by 31 December 2022.
Local authorities had until 1 April to communicate their decisions on these submissions, with many farmers having received formal correspondence in recent days.
Farmers have until 1 May to appeal their local authority's decision to An Bord Pleanála. \ Barry Cronin
While some received the good news that their land zoning had changed, the IFA says many farmers were “disappointed and frustrated with the outcome received”.
Next steps if local authority submission unsuccessful
Farmers or landowners who are unhappy with the local authority determination can now appeal it free of charge to An Bord Pleanála. However, they must do so no later than 1 May 2023.
The IFA advises that this appeal must be made in writing and that it should clearly outline the grounds for appeal.
The farm organisation says this should start with challenging the local authority determination and the stated reason(s) for the determination on the letter received.
“Be factual in your challenge, specify and clearly state your position and your desired outcome. Include a copy of the local authority decision and/or submission reference, together with your name and address, land parcel ID and all supporting documentation,” the IFA said.
An Bord Pleanála focus
In considering the farmer’s appeal, An Bord Pleanála will be focused on whether the land meets the relevant criteria in Section 653B of the legislation governing the RZLT or not, namely, is the land:
Zoned residential (lands zoned mixed-use (including residential) can be exempt assuming land is not vacant/idle);Serviced (ie has access to roads, footpaths, lighting, water, surface water and foul sewerage drainage);
Of sufficient service capacity for the proposed development, and is;Suitable for development - free from contamination (ie flooding, etc) or item of cultural or significant archaeological importance.Unfortunately, matters such as owner intent to continue farming the land, housing need, impact on amenity and whether the land has planning permission or not will not form part of An Bord Pleanála’s consideration.
Appeals can be posted to: The Secretary, An Bord Pleanála, 64 Marlborough Street, Dublin 1, D01 V902 or delivered in person to a staff member at the An Bord Pleanála offices during office hours of Monday to Friday from 9.15am to 5.30pm.
Timeline
An Bord Pleanála has 16 weeks to make its appeal decision and it will notify both the land owner and local authority that they:
Confirm the local authority’s determination;Set aside the local authority’s determination and allow the appeal, orPartially confirm the local authority’s determination and set aside part of the local authority’s determination and allow the appeal in part.In forming its decision, An Bord Pleanála is restricted to three key information sources - 1) a farmer’s grounds of appeal; 2) the local authority determination; and 3) any additional information on the servicing or use of the land which An Bord Pleanála may request from the landowner, local authority or other key stakeholders (requested within 21 days of appeal receipt).
Delays
In cases where An Bord Pleanála has not issued a determination one month prior to the publication of the final RZLT map (1 December 2023), the map will include the land in question.
Some 8,000ha of farmland could be hit by the RZLT, according to Minister for Agriculture Charlie McConalogue. \ Philip Doyle
However, a farmer or landowner may seek a deferral of liability until the appeal has been determined.
If the appeal is subsequently successful, you will no longer be liable. However, if the appeal is not successful, you will be liable for the tax deferred during the relevant period.
New maps
The IFA also reminded farmers that they should all remember that updated or supplementary maps will be issued on 1 May 2023. On these, land which had previously not been zoned could be now zoned as eligible under the RZLT.
The IFA has set out advice for farmers hit with the RZLT.
“Keep an eye and review these maps too to make sure you know where you stand on any potential liability to the RZLT,” the IFA said.
The Irish Farmers Journal will publish these supplementary zoning maps from local authorities once released.
Read more
Over 1,600 submissions made on residential zoned land tax
Land tax map: find out if your farm is liable
Up to 8,000ha of farmland to be hit with land tax
The Irish Farmers Association (IFA) has prepared advice for farmers forced to appeal the zoning of their land as eligible under the Residential Zoned Land Tax (RZLT) to An Bord Pleanála.
The farm organisation says it strongly opposes the inclusion of actively farmed land under the tax, aimed at incentivising residential development on lands near and surrounding towns and villages.
In what the IFA described as a “penal tax”, farmers with land zoned as eligible are facing an annual payment to the State at 3% of the market value of their land. For some, this will amount to a tax bill of several thousand euro.
“In our view, the RZLT is an unjust penal tax that will ultimately force the sale of privately-owned land farmed for generations.
"It is effectively a form of compulsory purchase order (CPO) that this Government is pursuing, irrespective of the significant financial and emotional strain that it will impose on impacted farm families,” the IFA said.
Process to date
Farmers whose land was zoned as suitable for residential development and who were unhappy with this zoning were asked to make a submission to their local authority by 31 December 2022.
Local authorities had until 1 April to communicate their decisions on these submissions, with many farmers having received formal correspondence in recent days.
Farmers have until 1 May to appeal their local authority's decision to An Bord Pleanála. \ Barry Cronin
While some received the good news that their land zoning had changed, the IFA says many farmers were “disappointed and frustrated with the outcome received”.
Next steps if local authority submission unsuccessful
Farmers or landowners who are unhappy with the local authority determination can now appeal it free of charge to An Bord Pleanála. However, they must do so no later than 1 May 2023.
The IFA advises that this appeal must be made in writing and that it should clearly outline the grounds for appeal.
The farm organisation says this should start with challenging the local authority determination and the stated reason(s) for the determination on the letter received.
“Be factual in your challenge, specify and clearly state your position and your desired outcome. Include a copy of the local authority decision and/or submission reference, together with your name and address, land parcel ID and all supporting documentation,” the IFA said.
An Bord Pleanála focus
In considering the farmer’s appeal, An Bord Pleanála will be focused on whether the land meets the relevant criteria in Section 653B of the legislation governing the RZLT or not, namely, is the land:
Zoned residential (lands zoned mixed-use (including residential) can be exempt assuming land is not vacant/idle);Serviced (ie has access to roads, footpaths, lighting, water, surface water and foul sewerage drainage);
Of sufficient service capacity for the proposed development, and is;Suitable for development - free from contamination (ie flooding, etc) or item of cultural or significant archaeological importance.Unfortunately, matters such as owner intent to continue farming the land, housing need, impact on amenity and whether the land has planning permission or not will not form part of An Bord Pleanála’s consideration.
Appeals can be posted to: The Secretary, An Bord Pleanála, 64 Marlborough Street, Dublin 1, D01 V902 or delivered in person to a staff member at the An Bord Pleanála offices during office hours of Monday to Friday from 9.15am to 5.30pm.
Timeline
An Bord Pleanála has 16 weeks to make its appeal decision and it will notify both the land owner and local authority that they:
Confirm the local authority’s determination;Set aside the local authority’s determination and allow the appeal, orPartially confirm the local authority’s determination and set aside part of the local authority’s determination and allow the appeal in part.In forming its decision, An Bord Pleanála is restricted to three key information sources - 1) a farmer’s grounds of appeal; 2) the local authority determination; and 3) any additional information on the servicing or use of the land which An Bord Pleanála may request from the landowner, local authority or other key stakeholders (requested within 21 days of appeal receipt).
Delays
In cases where An Bord Pleanála has not issued a determination one month prior to the publication of the final RZLT map (1 December 2023), the map will include the land in question.
Some 8,000ha of farmland could be hit by the RZLT, according to Minister for Agriculture Charlie McConalogue. \ Philip Doyle
However, a farmer or landowner may seek a deferral of liability until the appeal has been determined.
If the appeal is subsequently successful, you will no longer be liable. However, if the appeal is not successful, you will be liable for the tax deferred during the relevant period.
New maps
The IFA also reminded farmers that they should all remember that updated or supplementary maps will be issued on 1 May 2023. On these, land which had previously not been zoned could be now zoned as eligible under the RZLT.
The IFA has set out advice for farmers hit with the RZLT.
“Keep an eye and review these maps too to make sure you know where you stand on any potential liability to the RZLT,” the IFA said.
The Irish Farmers Journal will publish these supplementary zoning maps from local authorities once released.
Read more
Over 1,600 submissions made on residential zoned land tax
Land tax map: find out if your farm is liable
Up to 8,000ha of farmland to be hit with land tax
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