Specific Details
IFA Budget 2023 Submission - Residential Zoned Land Tax
Intended results
Exemption of Agricultural Land from Proposed Residential Zoned Land Tax
• The proposed Residential Zoned Land Tax will not apply to currently used agricultural land in a manner similar to the exemption provided under the Vacant Site Levy exemption.
• Intent of purpose involving potentially impacted lands (purchased or otherwise) should ultimately determine liability.
• ‘A right to be unzoned' must be secured within legislation or automatic ‘zoning reset' occur where actively used farm lands have been zoned for residential development by Local Authorities without any action/explicit consent on the part of the land owner, especially near smaller urban centres with less housing pressures.
• An independent, simple, cost-effective centralised mechanism of changing the zoned status of lands without justification must be provided for farmers wishing to change the zoned status of their land back to ‘agricultural use', with a legislative clause included within such applications that such lands cannot be subsequently acquired by Local Authorities by way of Compulsory Purchase Order.
• Revenue need to hold off any RZLT charges while a farmer is in the process of appealing their inclusion for the RZLT
• Revenue must reimburse any extra tax previously paid (including re-installation of all available tax credits) on the transfer of land where relevant (i.e. where zoned vs dezoned land valuations were utilised in assessments)
Name of person primarily responsible for lobbying on this activity
Tim Cullinan, IFA President; Michael Biggins, IFA Rural Development Chairperson; Rose Mary McDonagh, IFA Farm Business Chairperson, Shane
Did you manage or direct a grassroots campaign?
Yes
What is the directive you gave to the grassroots campaigners?
To lobby members of the Oireachtas on the contents of the IFA Budget 2023 Submission
Charlie McConalogue
Minister (Department of Agriculture, Food and the Marine)
Paschal Donohoe
Minister (Department of Finance)
Michael McGrath
Minister (Department of Public Expenditure and Reform)
Mary Lou McDonald
TD (Dáil Éireann, the Oireachtas)
Matt Carthy
TD (Dáil Éireann, the Oireachtas)
Maria Byrne
Senator (Seanad)
Martin Heydon
Minister of State (Department of Agriculture, Food and the Marine)
Joe O'Brien
Minister of State (Department of Rural and Community Development)
Catherine Martin
Minister (Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media)
Mary Butler
Minister of State (Department of Health)
Heather Humphreys
Minister (Department of Rural and Community Development)
James Browne
Minister of State (Department of Justice)
Helen McEntee
Minister (Department of Justice)
Peter Burke
Minister of State (Department of Housing, Local Government and Heritage)