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Residential Zoned Land Tax Supplemental Map for County Clare now available

3 May 2023

Landowners have until Thursday 1st June 2023 to check and make submissions on Supplemental Maps.

Clare County Council are advising members of the public that they have until Thursday 1st June 2023 to check and make submissions in relation to lands identified on the Supplemental Map which includes additional residential lands in County Clare which will be subject to the new Residential Zoned Land Tax.

The Residential Zoned Land Tax is a new tax aimed at increasing housing supply by activating zoned, serviced residential development lands (including mixed-use lands) for housing. Land on which development has not commenced and is zoned for housing (include land zoned mixed-use) will be subject to tax from 2024. The tax is a commitment under Housing for All, the Government’s housing plan to 2030. 

The Supplemental Map is now available to view at https://www.clarecoco.ie/services/planning/residentialrzlt/ and at Clare County Council offices and public libraries in the County. The Supplemental Map identifies land that will be subject to the new Residential Zoned Land Tax. Landowners and third parties have until 1st June 2023 to make a submission to Clare County Council about whether or not land included on the Supplemental Map meets the criteria for being subject to the tax.

Landowners can:

  • The exclusion from the map of lands if the submitter considers that the land does not meet the criteria which determine the land to be in scope for the tax.
  • The date the land is considered to be in scope for the tax.
  • A request a change of zoning of lands included on the Supplemental Map.

 

The Residential Zoned Land Tax is an annual tax, which will be first due in 2024 in respect of lands included on the Final Map, which will be published by local authorities on 1st December 2023.

The Residential Zoned Land Tax will apply annually at a rate of 3% of the market value of the land. As the tax is administered on a self-assessment basis, the landowner determines the market value.

More information on the measure can also be found at https://www.clarecoco.ie/services/planning/residentialrzlt/

Page last reviewed: 03/05/23

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