Concerns Surrounding The Residential Zoned Land Tax Expressed By TD Jackie Cahill


The Fianna Fáil TD for Tipperary, Jackie Cahill is expressing concerns in relation to the Residential Zoned Land Tax and its impact on active farmers.

Deputy Cahill has received assurances from the Minister for Housing, Darragh O’Brien TD that he is writing to County Managers next week in relation to applications from active farmers to have their land de-zoned.

The new tax was introduced by the Government to promote house building on lands zoned for Residential purposes and will be in effect as of February 1st 2024 at a rate of 3% of the market value of the relevant land. A person’s garden and residence is not liable for the new tax.

Deputy Cahill chairs the Oireachtas Agriculture Committee and says that of the more than 200 applications by active farmers to have their land de-zoned for residential use,  only a very small proportion had their applications looked upon favourably by local authorities across the country.

Deputy Cahill believes land that is actively farmed should not be included in the tax as it deprives the farmer of his/her livelihood and reduces food supply.

The Thurles based TD accepts that “the provision of housing is an extremely important issue, and in areas of strategic residential zoning, of course zoning should remain in place with the view of building the homes we need.”

Tipperary County Council is to publish the final map showing lands liable for the tax by December 1st.  The council received submissions from ten landowners  – nine seeking exclusion from the tax and one applicant seeking inclusion.