Steven Matthews (Wicklow, Green Party)
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848.To ask the Minister for Housing, Planning, and Local Government the position regarding the number of appeals upheld to rezone land; previously zoned for housing, falling under the scope of Residential Zoned Land Tax broken down by local authority area, in tabular form; and if he will make a statement on the matter.[35139/24]

Darragh O'Brien (Dublin Fingal, Fianna Fail)
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Local authorities published annual draft Residential Zoned Land Tax maps on 1 February 2024 that identify lands that fall within the scope of the tax, as well as lands which they propose to exclude from the previous year’s annual final maps for 2025. Landowners and other interested parties had until 1 April 2024 to make a submission to the relevant local authority about whether or not land on this annual draft map meets the criteria for being subject to the tax. A total of 383 submissions challenging criteria for inclusion on the maps were received by local authorities by 1 April 2024. Determinations on these submissions were issued by local authorities by 1 July, and by 1 August 2024, a total of 133 appeals regarding the local authority determinations were received by An Bord Pleanála. Appeal decisions based on the zoning and servicing criteria are due to be issued by An Bord Pleanála in early November 2024.

Local Authority Total submissions – draft map 2024 Appeals on determinations 2024 Rezoning submissions 2024

Separately, 81 submissions were received by local authorities requesting rezoning of land, of which 8 related to land which was unzoned or already zoned for uses not in scope for the tax. Other submissions relate to land subject to long-term strategic zonings or future phased lands which are also not subject to the tax. The remaining requests have been considered by local authorities, with local authorities advising that a total of 4 of the requests have resulted in a decision to commence a rezoning process through variations to development plans.

Local authorities are required to publish final maps showing the lands in scope by 31 January 2025 before the tax measure comes into effect from February 2025 and the maps will be updated on an annual basis thereafter to reflect changing circumstances. The figures contained in this response regarding submissions, rezoning requests and appeals relate to residential and mixed use zoned lands, both of which are identified on the published draft maps.