DEAR SIR: With reference to the proposed new Residential Zoned Land Tax (RZLT), in my opinion, it is a modern day version of John B Keane’s play The Field, with the two main characters, the Bull McCabe (the Government) and his sidekick The Bird (local authority). It is now affecting every landowner in the country who finds themselves living in proximity to towns/cities.

The politicians tell us that you can apply to have your lands dezoned from residential, but there are no guarantees stated in the legislation that you will get it, nor more importantly, if you should get dezoned.

There is no warning given that a farmer may, at any time in the future, be subject to a compulsory purchase order at the value of the dezoned land. Should a landowner (having succeeded in changing zoning) have the RZLT lifted from their lands, they could then find themselves in the position of all their neighbouring lands being built on, whereby they could find themselves zoned as an open space to facilitate the surrounding buildings.

In my opinion, it is giving builders an unfair advantage, where they will have the power to exert undue influence when approaching a farmer to buy their land

Furthermore, landowners with land zoned other than residential can seek a material contravention of the Town Development Plan to change a zoning status where no RZLT has been paid.

Land is deemed to increase in value by way of zoning, and residentially zoned land is liable for land tax. All zoned lands avail of the same services, i.e roads, footpaths, water services etc. There is blatant discrimination to be perceived in this proposed legislation by targeting farmers who are zoned residential. As all landowners are deemed equal in the eyes of the law, should not all zoned lands be liable to tax?

On another point, in my opinion, it is giving builders an unfair advantage, where they will have the power to exert undue influence when approaching a farmer to buy their land.

There is a dedicated timeline to the enforcement of this legislation and the clock is counting down.

I sincerely hope that farmers impacted by this proposed RZLT will voice their indignation

Tom Parlon, a former IFA president who was later involved in the construction industry, should be asked about his thoughts on this. In my opinion, the farming organisations are letting the farmers down on this matter.

If it affects a farmer because, through no fault of his own, he happens to be living in an urban area, shouldn’t legal advice be sought on the grounds of discrimination of one landowner over another, i.e via the imposition of the RZLT? Is it interfering with the landowner’s constitutional rights?

In the 1980s, the Government of the day proposed a land tax on all agricultural land in the country. It did not succeed because of opposition.

Could this new land tax be seen as the thin end of the wedge? In The Field, the Bull McCabe had to get his own way. I sincerely hope that farmers impacted by this proposed RZLT will voice their indignation and withstand the insidious violation of their rights as landowners.