Kerry County Council has published a draft map for lands liable for the new residential zoned land tax.
This annual tax is set at 3% of the market value of the land and will be collected by Revenue; it’s coming into effect in February 2024 and will replace the current vacant sites levy.
The council has developed this map to identify land that meets the relevant criteria and is subject to the tax.
The map is on display until January 1st and submissions, challenging the inclusion of particular lands, can be made to Kerry County Council (before January 1st).
Although they are included on the map, residential properties are not subject to this tax, if they are subject to Local Property Tax. The council says it’s not necessary to make a submission to remove this type of residential property from the map.
Submissions or observations may be made online via https://consult.kerrycoco.ie/ by using the 'Make a Submission' function.
They can also be made in writing to RZLT, Planning Policy Unit, Kerry County Council, Rathass, Tralee, Co. Kerry, V92H7BT.
Submissions in writing are to be clearly marked with ‘Residential Zoned Land Tax’.
