The Irish Farmers’ Association (IFA) is to host an online meeting next Tuesday (April 25) to update farmers on the Residential Zoned Land Tax (RZLT).

IFA National Farm Business Committee chair Rose Mary McDonagh said that a significant number of farmers are caught up in this “unfair and unjust tax”.

The RZLT is a new tax that will come into force from next February on land that is zoned for residential use and has access to services such as water supply, roads and lighting.

The tax – which will be calculated at 3% of the market value of land “in scope” – will operate on a self-assessment basis and according to Revenue, farmers and landowners will be able to register for the tax from late-2023.

Land tax

Last year, all 31 local authorities around the country published draft RZLT maps outlining which particular lands will be subject to the new tax.

“There was an appeals process put in place. Farmers could make a case to their local authority to be removed, but it appears most of these appeals, in relation to genuinely farmed land, were rejected,” McDonagh said.

“We are holding an online public meeting next Tuesday at 11:00a.m to update farmers on what their options are now.

“We are receiving legal advice on this matter and the advice to all affected farmers at this stage is to appeal these decisions to An Bord Pleanála before the deadline specified on the appeal rejection letters.

“I’m extending an invitation to all farmers and indeed political representatives, both local and national, to join this meeting,” she added.

“This tax is unfair and unjust. IFA will continue to fight it. However, each farmer must do all they can, within the confines of the current legislation, to be excluded from this this penal tax,” McDonagh said.

According to figures provided to the Department of Housing, Local Government and Heritage by local authorities, 1,687 submissions including 210 requests to amend zoning were made to local authorities up to January 1, 2023. 

As previously reported by Agriland, An Bord Pleanála has received six appeals to date from landowners in relation to the inclusion of their land in the draft RZLT maps.