Last month, Judge Anthony Barr rejected a challenge from law firm Michael O’Flynn because the decision to include the land on a map of lands subject to the RZLT had been “overtaken by upcoming events”. Photo: Collins Courts
Lawyers at An Bord Pleanála have said challenges to the High Court over the imposition of a residential zoned land tax (RZLT) on certain undeveloped land are moot.
The court heard on Tuesday that 25 appeals for judicial review had been filed following the Planning Appeals Board’s approval of local council decisions concluding that certain sites intended for residential progression would be subject to the tax.
The rate, set at 3% of the price of the plot, is included in the 2022 budget with the aim of promoting “the use of land for housing structures. “
The RZLT was due to apply to eligible land since last February, but the Minister of Finance delayed its activation for a year and asked the local government to draw up a new list of sites for which it would apply.
Analysis
© Browse Echo Group Limited, Linn Dubh, Assumption Road, Blackpool, Cork. Registered in Ireland: 523712.
© Echo Group Limited Reviewer