Tipperary County council has published updated maps to indicate land in the county that is liable for the Residential Zoned Land Tax. The Government announced in last year’s budget that it was postponing the introduction of the tax until next year. The Residential Zoned Land Tax is an annual tax on land which is zoned for residential use and is serviced for development.
The 2024 maps can be viewed on the council website at this link here. Land owners can now make a submission requesting land to be included or excluded from the annual tax. The closing date for submissions is 1st April 2024. Submissions requesting that the zoning of in-scope land be changed must be made by 31st May 2024.
The tax was introduced as a measure to activate the construction of homes and is to be charged at a rate of 3% of the market value of the land. Certain properties are excluded from the tax such as existing residential properties liable for Local Property Tax (LPT).
