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How to make a submission

Making a submission

Submissions may be made in one of the following ways:

1.       Write to Administrative Officer, Planning Department, Wicklow County Council,              County Buildings, Whitegates, Wicklow Town, A67 FW96, marked ‘RZLT’

2.       Email RZLT@wicklowcoco.ie 

Submissions can be made by the public on the draft map from November 1st 2022 until January 1st 2023.

 

RZLT Submission Template

 

This is a submission template that you may wish to use or you may wish to use it as a guide for the content and information for your submission. 

  1. RZLT Submission Template

    File type .docx

These submissions can challenge the inclusion of particular lands on the draft map on the basis that those lands do not meet the criteria set out within the relevant legislation; the date on which the land is considered to meet this criteria; or can request a change of zoning. During the draft map stage, submissions can also identify additional land which appears to meet the criteria and so falls into scope and which may be placed on the supplemental map.

Submissions can be made to: 

  • Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria which determine the land in scope
  • Challenge the date the land is considered to be in scope
  • Request a change of zoning
  • Identify additional land which may fall into scope (for draft map only)

Please note your 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 you are seeking, 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 on which you rely in your submission for the land being in or out of scope. The local authority may also request additional information after the receipt of your submission (e.g. proof of ownership or further information).  

 

Landowner submissions

If you are making a submission in respect of land that you own or on behalf of the landowner, please note the following: 

  • Your name and address
  • Submissions from a landowner in respect of their own land must be accompanied by an Ordnance Survey map showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas) suitable to identify the land in question. Please note the local authority may request proof of site ownership.
  • If your land is on the map, you may wish to bring to the local authority’s attention matters which demonstrate that the land is not in scope for the tax, or that the date which the land was considered in-scope is not correct and should be changed.  
  • Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions which should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
  • The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation. 
  • If you are making a submission in relation to zoning, please note that a submission requesting a change in zoning can only be made in relation to land that is already on the map. 
  • Where a land use zoning change is sought, the landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances which they wish to bring to the local authority’s attention. 

 

Third Party submissions

If you are making a submission about land that you don’t own then you are a third-party submitter. Third parties cannot make a submission in relation to zoning. 

In your submission you should include:

  • Your name and address
  • Information to identify the land - either a written description, an Eircode or a map with the area outlined. Where the local authority cannot identify the land they may not be able to take the submission into account
  • For land on the map, you may wish to bring to the local authority’s attention matters which demonstrate that the land is not in scope for the tax, or that the date which the land was considered in-scope is not correct and should be changed
  • Is there land not currently on the draft map and is your submission recommending that it should be considered in scope for the tax?
  • Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions which should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
  • The submission should set out any justification for inclusion or exclusion of land,  with reference to the criteria in the legislation. 

In what format should the submission be made?

In respect of making any submission, be it by the landowner or a third party, please note the following:   

  • The personal information (data) collected during the consultation process is collected for the purpose of receiving and dealing with submissions.
  • Contact details provided may be used to contact a submitter who claims to be the landowner of a particular site. This will be to request evidence as is necessary to prove their ownership of the site, as per 653D(4) of the Taxes Consolidation Act 1997 or request further information from the landowner as per 653E(2) of the Taxes Consolidation Act 1997.
  • A local authority may, where it considers it necessary for the purposes of making the determination, within 21 days from the date referred to in 653D(1) of the Taxes Consolidation Act 1997, request further information from Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.
  • For further information on how Wicklow County Council processes Personal Data please see our Privacy Statement
  • Please identify any parts of your submission which contain personal or commercially sensitive data which you do not wish to be published.  

What do I do if I am a Homeowner

My house and garden is contained on the map. What is the consequence? 

Your house and garden is identified on the map because it meets the criteria for the tax, which is based on residential led zonings and servicing by infrastructure suitable for provision of housing. The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT). 

Do I need to make a submission? 

It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT.  

What if my garden is greater than 0.4047ha (1 acre) – 

If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from late 2023 onwards. No action needs to be taken to register at this time.  Please see revenue.ie for details closer to the time.