Publication of Residential Zoned Land Tax Supplemental Map

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Publication of Residential Zoned Land Tax Supplemental Map

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County-wide

Section 80 of Finance Act 2021

Part 22A of the Taxes Consolidation Act 1997 (TCA 1997)

A Supplemental Map, prepared under Section 653F of the Taxes Consolidation Act 1997, identifying additions to the Draft Map previously published by Meath County Council has been prepared and will be available to view from 1 May 2023 online at https://consult.meath.ie and also at the office of Meath County Council, Buvinda House, Dublin Road, Navan, Co Meath, C15 Y291, Monday to Friday between 9am-1pm and 2pm-5pm (online viewing available at public counter only).

 

This Supplemental Map has been prepared for the purposes of identifying land, other than that included on the Draft Map, that satisfies the relevant criteria and is to be subject to the Residential Zoned Land Tax.

 

Residential properties, notwithstanding that they may be included on the Supplemental Map, shall not be chargeable to the residential zoned land tax.

 

Land which satisfies the relevant criteria is a reference to land that:
 

  1. is included in a Development Plan, in accordance with section 10(2)(a) of the Act of 2000, or Local Area Plan, in accordance with section 19(2)(a) of the Act of 2000, zoned
  • solely or primarily for residential use, or
  • for a mixture of uses, including residential use;

 

  1. it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development; and
     
  2. it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains,

 

but which is not land that:
 

  1. is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provide services to residents of adjacent residential areas;
     
  2. is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle;
     
  3. it is reasonable to consider is required for, or is integral to, occupation by
      • social, community or governmental infrastructure and facilities, including infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,
      • transport facilities and infrastructure,
      • energy infrastructure and facilities,
      • telecommunications infrastructure and facilities,
      • water and wastewater infrastructure and facilities,
      • waste management and disposal infrastructure, or
      • recreational infrastructure, including sports facilities and playgrounds;
         
  1. that is subject to a statutory designation that may preclude development; or
     
  2. on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.

 

How to make submission
 

The Supplemental Map will be on public display from the 1 May 2023 to the 1  June 2023, inclusive, and will be available for inspection online at https://consult.meath.ie or can be viewed at the office of Meath County Council, Buvinda House, Dublin Road, Navan, Co Meath, C15 Y291 (online viewing available at public counter only).

 

Submissions on the Supplemental Map may be made to Meath County Council not later than 1 June 2023 regarding:

  • the exclusion from the final map of specific sites, or
  • the date on which a site first satisfied the relevant criteria.

 

Submissions should be in one medium only i.e. online or hard copy and made as follows:

  • online at https://consult.meath.ie/; or
  • In writing to: Senior Executive Officer, Planning Department, Meath County Council, Buvinda House, Dublin Road, Navan, Co Meath, C15 Y291.

 

Please note late or emailed submissions cannot be considered and will be returned.

 

Submissions by landowners should include a name and address, reasons for exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) clearly identifying the area of land subject of the submission.

 

Where land identified on the Supplemental Map is included in a Development Plan or Local Area Plan in accordance with section 10(2)(a) or 19(2)(a) of the Act of 2000 zoned:

 

  • solely or primarily for residential use, or
  • for a mixture of uses, including residential use,

 

and where land is identified on the Supplemental Map as being subject to the residential zoned land tax, a person may, in respect of land that such a person owns, make a submission to Meath County Council requesting a variation of the zoning of their land.  Any such submission should include evidence of ownership, detailed reasons for any rezoning request, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.  All rezoning requests made will be considered by Meath County Council having regard to the proper planning and sustainable development of the area.

 

Any such submissions received by the 1 June 2023, other than such elements of a submission which may constitute personal data, shall be published on the website maintained by Meath County Council not later than the 11 June 2023.

 

For queries, please email rzlt@meathcoco.ie or phone 046-9097500.

 

The personal information (data) collected during the consultation process (which may include the collection of  sensitive personal data) is collected for the purpose of receiving and dealing with submissions and any data collected   is subject to Meath County Council’s privacy statement which can be found at www.meath.ie.