What Happens Next
All written submissions will be evaluated. A written determination will be made by the Local Authority regarding submissions by landowners. Key steps the local authority will take prior to publishing a final map include, but are not limited to the following.
Submissions received in relation to the draft map will be published on the local authority website by 11th January 2023 (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
Where a landowner requests the exclusion of their site from the draft map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1st April 2023.
An appeal of the local authority decision on a landowner’s submission on the draft map, must be lodged by the landowner with An Bord Pleanála by 1st May 2023.
Where a person has requested the addition of a site to the draft map and the local authority considers that sites in respect of which submissions have been made or based on the information available to the local authority, constitute lands satisfying the relevant criteria then these sites will be identified on a supplemental map of land in scope for the tax which will be published by the local authorities on 1st May 2023.
Wicklow County Council is not publishing a Residential Zoned Land Tax supplemental map.
Residential Zoned Land Tax supplemental maps include additional land identified as being within the scope of the tax, over and above the land which has already been included on draft maps published on November 1, 2022. Where no additional land has been identified as being in scope, Wicklow County Council is not required to publish a supplemental map in accordance with Section 653F of the Taxes Consolidation Act 1997.
Additional land may be identified for inclusion on the supplemental map due to changes in zoning or investment in services. Land which was identified through submissions made on the draft map or which has otherwise become known to the local authority as meeting the criteria for the tax may also be included. As no additional land met these criteria Wicklow County Council is not publishing a supplemental map.
Supplemental Map (process in general)
Submissions in respect of land identified on the supplemental map only must be made by 1st June 2023.
Submissions received in relation to the supplemental map will be published on the local authority website by 11th June 2023 (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
Where a landowner requests the exclusion of their site from the supplemental map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1st August 2023.
Where a landowner wishes to appeal a decision by the local authority to keep land on the Supplemental Map to An Bord Pleanála they must do so by 1st September 2023.
The local authority must - reflecting the outcome of any appeals to the Board, any additions or exclusions to maps on foot of determinations made by the local authorities in response to submissions made or changes in zoning – prepare and publish a final map by 1st December 2023.
Where a landowner has requested a change to the zoning of their land, the Local Authority shall evaluate the submission and consider whether to propose the making of a variation. (An initiation of the variation process will only take place after evaluation of any requests for change of zoning made in relation to the draft and supplemental maps in order to allow all requests for changes to zoning to be considered together)
Further information on the process is available in ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ as published by the Department of Housing, Local Government and Heritage.
Can I appeal a decision of the local authority?
A landowner has until 1 May 2023 to appeal the local authority decision regarding submissions made in respect of the draft map to An Bord Pleanála and until 1 September 2023 to appeal the local authority decision regarding submissions in respect of the supplemental map. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from a draft or supplemental map
How can I find out further information about the mapping and submissions process?
If further information is required on the draft map process or on making a submission please check ‘Your Questions Answered’ which can be found below. If your query relates to a particular area of land or if the answer is not contained in the FAQ’s contact the Planning Department.
Further information on the process is also available via ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’.
As outlined above, the RZLT process has two parts. Local authorities are required to undertake the mapping which identifies the land which is subject to the tax, including an annual update of the final map which will be published on 1 December 2023. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners.
As the local authority do not administer the tax we are unable to answer any queries regarding the administration of the tax. All queries regarding the administration of the tax should be directed to the Revenue Commissioners
Having regard to the respective roles of local authorities and the Revenue Commissioners in the RZLT process, queries on the mapping should be made to Wicklow County Council. This includes queries on;
- Criteria for inclusion on Draft Map
- Submissions on Draft Map
- Determinations on Draft Map
- Supplemental map
- Submissions on Supplemental Map
- Determinations on Supplemental Map
- Zoning submissions
- Appeals (which must be submitted to An Bord Pleanála)
- Final map
- Annual revised Final Map
Queries on administration of the tax should be made to the Revenue Commissioners website https://www.revenue.ie/en/Home.aspx –This includes queries on;
- What constitutes a relevant site for the purpose of RZLT
- Liable persons
- Amount of residential zoned land tax
- Obligation to register
- Obligation on liable person to prepare and deliver return
- Deferral of residential zoned land tax