The IFA has sought a senior counsel review of the legislation governing the residential zoned land tax (RZLT).

A senior barrister who specialises in legislation and constitutional rights is preparing a legal viewpoint on the finance act and its subsequent imposition of the tax on active farmers. IFA legal adviser James Staines explained the significance of the move during an information webinar on the tax on Tuesday. The online event was attended by 110 farmers, all facing an annual tax at 3% of the market value of their zoned land.

Staines suggested that, while lawful, the RZLT also interferes with a farmer’s property rights and right to make a livelihood of his or her own means.

“The State is entitled to impose tax on land [but] it’s an interference with the property rights that you have,” he said.

Local authorities are also interpreting the legislation differently, the solicitor warned.

Timeline

The screw is turning for farmers hit with the RZLT, with the deadline to appeal a local authority’s zoning of land and its imposition of the tax to An Bord Pleanála fast approaching. Farmers have until just 1 May to make their appeal, required in the form of a letter.

While the IFA’s campaign against the tax is ongoing, Staines still advised farmers that it would be “prudent” to continue to follow this appeal process.

“Engage in that process and appeal to An Bord Pleanála by registered post.”

IFA farm business chair Rose Mary McDonagh slammed the RZLT and the approach by the Department of Finance and Department of Housing, who declined to attend the webinar.

“This tax at 3% of the [zoned land’s] market value is extremely penal. It’s disproportionate to the income earned on many farms at the moment.

“Ultimately, genuine farmers must be protected and exempt from this tax,” she warned.

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