1st November 2022 | Local Authorities published a draft map of land in scope for the Residential Zoned Land Tax. |
1st January 2023 | Deadline for a landowner to have made a submission regarding the exclusion of land on the draft map to the relevant local authority. |
1st April 2023 | Local Authorities will notify the landowner of retention or removal of land from the draft map. Landowners can appeal to An Bord Pleanála before 1st May 2023. An Bord Pleanála will notify the landowner of the outcome within 16 weeks from the date of the notice of appeal. |
1st May 2023 | Local Authorities will publish a supplemental map to account for changes in zoning and other lands that are now in scope but not included in the draft map. |
1st June 2023 | Deadline for a landowner to make a submission regarding removal of land from the supplement map if considered to be outside scope or requesting change in zoning. |
1st August 2023 | Local Authorities notify the landowner of retention or removal from the supplemental map. Landowners can appeal to An Bord Pleanála before 1st September 2023. An Bord Pleanála will notify the landowner of the outcome within 8 weeks from the date of the notice of appeal. |
1st December 2023 | Local Authorities will publish a final map which will reflect outcomes of submissions and appeals and any zoning changes which have taken land out of scope or brought land within the scope of the tax. |
1st February 2024 | Commencement of the Residential Zoned Land Tax measure. First liability and valuation date for the tax. |
23rd May 2024 | First payment date for land identified on maps as being zoned for residential use and serviced on 1st January 2022. |
31st January 2025 | The maps will be updated before 31st January annually for changes in zoning and serviced land. |
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