The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2021. The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use which includes residential use, in order to increase housing supply and to ensure regeneration of vacant and idle lands in urban locations.
Monaghan County Council has prepared a Draft Map of the lands considered to be in scope for the RZLT as of 1st October 2022. The Draft Map is currently on public display and explanatory information is available to view online at www.monaghan.ie/planning/rzlt/
Monaghan County Council are running a series of Public Information Evenings at the following locations and dates and times specified:
|Monday 28th November 2022||The Courthouse McCurtain Street
|6.30pm – 8.30pm|
|Tuesday 29th November 2022||The Planning Office,
1 Dublin Street, Monaghan
|6.30pm – 8.30pm|
|Wednesday 30th November 2022||Council Chamber, Municipal District of Carrickmacross-Castleblayney Offices, Civic Offices,
Riverside Road, Carrickmacross,
|6.30pm – 8.30pm|
Public Information Evenings
Monaghan County Council are holding a series of Public Information Evenings to engage with landowners and third parties on the Residential Zoned Land Tax. For dates and times, click on the image below:
We welcome any interested individuals or parties to attend to discuss any queries in relation to the draft maps, the proposed Residential Zoned Land Tax generally or to seek advice on how to make a submission.
Display of Draft Maps
In addition to being available to view on our website, the Draft Map is also available on public display at the following locations and times specified:-
- Planning Offices – 1 Dublin Street, Monaghan H18 X982 (Monday to Friday 9.15am-1pm and 1.30pm-5pm)
- County Offices – The Glen, Monaghan, H18 YT50 (Monday to Friday 9.15am-1pm and 1.30pm-5.15pm)
- Municipal District of Ballybay-Clones Offices – Market House, The Diamond, Clones H23 X378 (Monday to Friday 9.15am-5.15pm)
- Municipal District of Carrickmacross-Castleblayney Offices – Civic Offices, Riverside Road, Carrickmacross A81 RY22 (Monday to Friday 9.15am-5pm)
Any interested individuals or parties may make submissions in respect of land on the Draft Map as set out below.
Although residential properties are included on the Map, they are not subject to RZLT if they are subject to Local Property Tax. Therefore, it is not necessary to make a submission to remove this type of residential property from the Map.
Making a Submission
Submissions can be made by the public on the Draft Map from November 1st 2022 until January 1st 2023. These submissions can:-
- 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.
Any submission must clearly identify the site and outline what change (i.e. inclusion or exclusion of land on a local authority 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.
The submission must state the criteria set out in Section 653B of the Taxes Consolidation Act 1997 which is being relied upon in the submission for the land being in or out of scope. The local authority may request additional information after the receipt of the submission (e.g. proof of ownership or further information).
Further details on making a valid submission and how lands have been identified in scope for the tax are set out at www.monaghan.ie/planning/rzlt/
Valid submissions must be submitted to the Planning Section of Monaghan County Council. If submitting a paper copy this must be received by the Planning Office at 1 Dublin Street, Monaghan H18 X982 by 4pm on 23rd December 2022 as the offices are closed from 24th December 2022 to 3rd January 2023. If submitting electronically the submission must be sent to firstname.lastname@example.org by 1st January 2023.
Queries on the Mapping should be made to the RZLT Team in the Planning Section of Monaghan County Council by sending an email to email@example.com or by telephoning 047 30532.