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ARTICLE · 18 NOVEMBER 2024

Environment & Planning - Horizon Scanner: Infrastructure, Construction, Energy, November 2024

Arthur Cox
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The Finance Bill 2024 was passed by Dáil Éireann on 5 November 2024. It is at the third stage before the Seanad. The Bill gives effect to Budget 2024, and includes amendments to the RZLT regime.

IrelandEnvironment
Arthur Cox
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LEGISLATION

Changes to the Residential Zoned Land Tax ("RZLT") included in the Finance Bill 2024 (available at this link)

The Finance Bill 2024 was passed by Dáil Éireann on 5 November 2024. It is at the third stage before the Seanad. The Bill gives effect to Budget 2024, and includes amendments to the RZLT regime.

Landowners whose land appears on the revised Residential Zoned Land Tax map, due to be published on 31 January 2025, may request a rezoning of the site between 1 February and 1 April 2025 from the relevant local authority. An exemption from RZLT has been introduced where development may not be commenced because the planning permission is subject to a judicial review application, or an appeal of a judicial review determination. The exemption will apply for the duration of the proceedings irrespective of the outcome. A new section has been introduced to provide for a deferral of RZLT for 12 months from the date of grant of planning permission, or

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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