With two months to a new tax deadline, farmers remain in limbo regarding their liability to the vacant site levy.
Following outcry at the taxation of family farms zoned for residential use, the Oireachtas amended legislation in July.
The Department of Housing, Planning and Local Government has since written to all local authorities twice – first in August, to “clarify that residentially zoned land which was purchased prior to its designation as residential land, and which continues to be operated for farming purposes, shall be exempt from the levy”.
The new legislation applies the levy to farmed land only if “the most recent purchase of the site occurred after it became residential land”.
The Department re-stated the farm exemption in a second letter to councils last month, adding a 1 November deadline to send bills to landowners liable to pay the levy in January.
The annual rate is 3% in 2019 and 7% from 2020, based on local authorities’ own valuations of the land including its development potential.
It has now emerged that some farmed land was still on the vacant site register after that date.
“It is a matter for each local authority to administer the vacant site register in respect of their functional area,” a spokesman for the Department said. While Kilkenny County Council removed farmers from its register in April, Co Cork is now a hot spot with three farmed vacant sites confirmed on appeal by An Bord Pleanála in June.
The decision at the time relied on the fact that “neither the board nor local authorities have received new advice from the Department of Housing, Planning and Local Government that concerns amendments to the 2015 Act with reference to farmland and the vacant site register”. This is now out of date and one farmer has taken his case to the High Court.
A spokesperson said that An Bord Pleanála was now in the process of settling its legal position. It remains to be seen whether the High Court case will cover circumstances in all situations.
Read more
Farmer challenges vacant site levy in High Court
Government's u-turn on vacant site levy for farmland
Councils still putting farmland on site register
What can farmers do to prevent being subject to the vacant site levy?
Council backs down on vacant site levy
Productive farmland ‘should not be included’ in vacant site levy - minister
With two months to a new tax deadline, farmers remain in limbo regarding their liability to the vacant site levy.
Following outcry at the taxation of family farms zoned for residential use, the Oireachtas amended legislation in July.
The Department of Housing, Planning and Local Government has since written to all local authorities twice – first in August, to “clarify that residentially zoned land which was purchased prior to its designation as residential land, and which continues to be operated for farming purposes, shall be exempt from the levy”.
The new legislation applies the levy to farmed land only if “the most recent purchase of the site occurred after it became residential land”.
The Department re-stated the farm exemption in a second letter to councils last month, adding a 1 November deadline to send bills to landowners liable to pay the levy in January.
The annual rate is 3% in 2019 and 7% from 2020, based on local authorities’ own valuations of the land including its development potential.
It has now emerged that some farmed land was still on the vacant site register after that date.
“It is a matter for each local authority to administer the vacant site register in respect of their functional area,” a spokesman for the Department said. While Kilkenny County Council removed farmers from its register in April, Co Cork is now a hot spot with three farmed vacant sites confirmed on appeal by An Bord Pleanála in June.
The decision at the time relied on the fact that “neither the board nor local authorities have received new advice from the Department of Housing, Planning and Local Government that concerns amendments to the 2015 Act with reference to farmland and the vacant site register”. This is now out of date and one farmer has taken his case to the High Court.
A spokesperson said that An Bord Pleanála was now in the process of settling its legal position. It remains to be seen whether the High Court case will cover circumstances in all situations.
Read more
Farmer challenges vacant site levy in High Court
Government's u-turn on vacant site levy for farmland
Councils still putting farmland on site register
What can farmers do to prevent being subject to the vacant site levy?
Council backs down on vacant site levy
Productive farmland ‘should not be included’ in vacant site levy - minister
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