SERVICES
The Monaghan County Council Final RZLT Map for 2024 is available here
The map includes lands that meet the relevant criteria for inclusion on the map as set out in the current legislation. The final map does not reflect appeal decisions or judicial review decisions made after 1 November 2023 regarding land identified on the draft or supplemental maps published in November 2022 and May 2023, respectively. Where these decisions are made by 1 January 2024, they will be reflected on the draft revised final map for 2025 (refer to Making Submissions on the RZLT Map below). The revised final map will be published by 31 January from 2025 onwards.
Making submissions on the RZLT map
There is no opportunity to make submissions in respect of land identified on the final map published on 1 December 2023.
There will be a chance to make submissions in respect of land on the draft revised final map for 2025 during 2024 which will be published by 1st February 2024. The draft revised final RZLT map for 2025 will include land that the local authority considers to be in scope for the tax, which may include land already identified on the 2024 final map, published by 1 December 2023. The draft revised final map will reflect any legislative, zoning or servicing changes and any appeal or review outcomes, as of 1 January 2024. Submissions can challenge the inclusion or exclusion of land on the draft revised final map for 2025 based on the relevant criteria. In addition, rezoning requests may be made by owners of land on the map.
Residential properties
Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a submission to remove this type of residential property from the map.
RZLT Draft Map Submissions
Submissions were invited in respect of the RZLT Draft Map from November 1st 2022 until January 1st 2023.
These submissions could:-
- challenge the inclusion of particular lands on the Draft Map if the owner considers that those lands do not meet the criteria set out within the relevant legislation;
- challenge the date on which the land is considered to meet the relevant criteria and thus to be in scope;
- request a change of zoning;
- identify additional land which appears to meet the criteria and so may fall into scope and may be placed on the supplemental Map.
Submissions had to clearly identify the site and outline what change (i.e. inclusion or exclusion of land on the Map, or the date on which the site first met the criteria for inclusion on the Map) to the Residential Zoned Land Tax Mapping is being sought, as well as provide a justification for the change sought based on the criteria set out in Section 653B of the Taxes Consolidation Act 1997.
A total of 79 submissions referring to 90 RZLT Land Parcels were submitted to Monaghan County Council by 1st January 2023. For administrative and determination purposes, any submission which referred to more than one RZLT Land Parcel was subdivided and an additional submission number was allocated accordingly. Three submissions (DMS5, DMS7 and DMS8) were subsequently withdrawn following clarification.
An initial review of a number of the submissions received identified the need for clarification or additional information such as an accompanying map to identify the lands referred to in the submission. Additional clarification or information submitted has been attached to the end of the submission where appropriate.
All of the submissions can be viewed by clicking on the links below. For ease of reference the submissions have been grouped by settlement. Submissions are more clearly viewed on pc/laptops as opposed to mobile phones. On clicking the below links, a list of submissions will be displayed. Click on each submission to view the relevant document for that submission, however if there is only one submission for that settlement the document will automatically open. Details such as the name and contact details of the person or organisation making the submission have been redacted along with any other details of a personal or sensitive nature in accordance with the General Data Protection Regulations and the RZLT Submissions Privacy Statement.
Towns:
Villages:
The Draft Map upon which the submissions are based is also available to view online by clicking on the link below
Next Stage
A detailed review of the submissions will be carried out and a determination on all submissions will be notified to the landowner not later than 1st April 2023. Additional information to clarify matters raised in the submission may be requested during this determination process. This additional information will also be attached to the end of the submission and the submission will be indicated as updated online.
Following the determination of the submissions, a RZLT Supplemental Map will be published on 1st May 2023 identifying additional land considered to be in scope as a result of a change of zoning, servicing, or where the local authority becomes aware of the fact that land which wasn’t included on the Draft Map, may meet the criteria for being in scope, such as where this has been identified during submissions. The Supplemental Map will also be placed on public display and open to submissions which may challenge the inclusion of additional land on the Map.