Two-stage appeal process for lands targeted by new tax
The Residential Zoned Land Tax comes into effect at the start of 2024
Property owners whose land is zoned for residential use will be able to appeal its inclusion on maps designed to tackle underused land as part of a new tax to An Bord Pleanála.
The Residential Zoned Land Tax (RZLT) will come into force on January 1, 2024 and be set at 3 per cent annually for the market value for land zoned for housing that is not being developed, regardless of its size. It will ...