It’s the last chance saloon for farmers to make a submission to their local authority on the residential zoned land tax, with the closing date of 1 January 2023 fast approaching.

Figures obtained by the Irish Farmers Journal suggest that fewer than 10 landowners have made submissions in many counties as the deadline to do so looms.

Officials from the departments of finance and housing have encouraged farmers to make a submission, outlining why their land should be re-zoned from land tax eligibility, in writing to their county council. They said the submission can be as simple as a “few lines”.

Farmers can highlight that they are actively farming and that the land is not sufficiently serviced for residential use, but this will not guarantee exemption from the tax.

Local authorities will reply to land tax submissions in the new year and will be able to seek further information from farmers if required. A decision must then be made on the submission by 1 April and this can be appealed to An Bord Pleanála.

The IFA has warned that many farmers are hearing that their land is eligible under the tax by word of mouth.

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