Some 1,687 submissions on the residential zoned land tax were made to local authorities by landowners, including farmers, before the 1 January deadline.

Only 210 of these submissions sought a rezoning of the land to remove it from eligibility to the tax, according to Department of Housing analysis. It is understood the rest sought a dezoning of the land involved altogether.

Submissions were highest to urban local authorities in cities such as Dublin and Cork but a number of counties including Tipperary (90) and Monaghan (80) also had high submission numbers.

All submissions are now publicly available on local authority websites and while the department could not provide national data on the number of farmer versus non-farmer submissions, there were relatively low numbers of the former at some local authorities.

Of the 61 submissions made to Waterford city and county council, only eight were from farmers.

Local authorities must now make a decision on all land tax submissions by 1 April and this can be appealed to An Bord Pleanála.

Supplemental maps, incorporating changes following the submission decisions, are to be published by 1 May.

The tax is aimed at incentivising residential development and will commence 1 February 2024.

Actively farmed land is not exempt, with Minister for Agriculture Charlie McConalogue previously confirming that 8,000ha of farmland could be affected.

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