The Irish Farmers' Association (IFA) has reminded farmers with land that may fall under the scope of the residential zoned land tax (RZLT) to make themselves fully aware of the 2025 maps in their county.
These zoning maps were updated in January and lands that are zoned residential and serviced are liable for the tax at 3% of market value.
Following intensive lobbying on the RZLT last year, then-Minister for Finance Jack Chambers announced an exemption for landowners in Budget 2025.
In order to avail of this one-year exemption, landowners must make an application to their local authority before 31 March to have their lands rezoned based on the current economic activity on the land.
IFA farm business chair Bill O’Keeffe said that there is a need to build new homes, but the RZLT is not the instrument that will solve the current deficit in housing supply.
“There are many other barriers to the supply of new housing that the Government needs to address,” he said.
“It is important that farmers realise they must act before the March deadline and apply for their lands to be rezoned regardless of previous applications.”
Application
The exemption announced in last year’s budget is only in place for 2025.
Details of how to make a submission for rezoning are available on the website of each local authority.
The IFA estimated that hundreds of farmers around the country have land on the outskirts of towns and villages that has been zoned residential, often without the knowledge of the landowner.
The association has objected to the RZLT being imposed on farmland since it was first announced in 2021 and continues to campaign for a permanent solution that will remove farmland from the scope of the tax.
“Regardless of the outcome of the application to rezone, it is the act of applying that will facilitate an exemption from the scope of RZLT for landowners in 2025,” a spokesperson for the IFA said.
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The Irish Farmers' Association (IFA) has reminded farmers with land that may fall under the scope of the residential zoned land tax (RZLT) to make themselves fully aware of the 2025 maps in their county.
These zoning maps were updated in January and lands that are zoned residential and serviced are liable for the tax at 3% of market value.
Following intensive lobbying on the RZLT last year, then-Minister for Finance Jack Chambers announced an exemption for landowners in Budget 2025.
In order to avail of this one-year exemption, landowners must make an application to their local authority before 31 March to have their lands rezoned based on the current economic activity on the land.
IFA farm business chair Bill O’Keeffe said that there is a need to build new homes, but the RZLT is not the instrument that will solve the current deficit in housing supply.
“There are many other barriers to the supply of new housing that the Government needs to address,” he said.
“It is important that farmers realise they must act before the March deadline and apply for their lands to be rezoned regardless of previous applications.”
Application
The exemption announced in last year’s budget is only in place for 2025.
Details of how to make a submission for rezoning are available on the website of each local authority.
The IFA estimated that hundreds of farmers around the country have land on the outskirts of towns and villages that has been zoned residential, often without the knowledge of the landowner.
The association has objected to the RZLT being imposed on farmland since it was first announced in 2021 and continues to campaign for a permanent solution that will remove farmland from the scope of the tax.
“Regardless of the outcome of the application to rezone, it is the act of applying that will facilitate an exemption from the scope of RZLT for landowners in 2025,” a spokesperson for the IFA said.
Read more
More CAP money, new environmental scheme and derogation - IFA election asks
Environmental scheme with €15,000 payment among IFA election asks
Budget 2025 in figures for farmers
ESRI says residential zone land tax should go ahead immediately
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