Cavan County Council Publication of Residential Zoned Land Tax Supplemental Map
A supplemental map, prepared under Section 653F of the Taxes Consolidation Act 1997, identifying additions to the draft map previously published by Cavan County Council has been published and will be available for inspection at the Planning Office, Cavan County Council, Farnham Centre, Farnham Street, Cavan Town, H12C9K1, during normal working hours, from May 1 2023 to June 1 2023, inclusive, or online at the link below.
The supplemental map has been prepared for the purposes of identifying land, other than that included on draft maps, that satisfies the relevant criteria and is to be subject to the residential zoned land tax.
View the Supplemental Map
Residential properties, notwithstanding that they may be included on the supplemental map, shall not be chargeable to the residential zoned land tax.
Land which satisfies the relevant criteria is a reference to land that:
(a) is included in a development plan, in accordance with section 10(2) (a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—
(i) solely or primarily for residential use, or
(ii) for a mixture of uses, including residential use,
(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and
(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains,
but which is not land—
(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provide services to residents of adjacent residential areas,
(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle,
(iii) that it is reasonable to consider is required for, or is integral to, occupation by—
(I) social, community or governmental infrastructure and facilities, including infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,
(II) transport facilities and infrastructure,
(III) energy infrastructure and facilities,
(IV) telecommunications infrastructure and facilities,
(V) water and wastewater infrastructure and facilities,
(VI) waste management and disposal infrastructure, or
(VII) recreational infrastructure, including sports facilities and playgrounds,
(iv) that is subject to a statutory designation that may preclude development, or
(v) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.
Make a submission
Submissions on the supplemental map in writing were invited to Cavan County Council not later than 4pm on 1 June 2023, regarding:
- The exclusion from the final map of specific sites, or
- The date on which a site first satisfied the relevant criteria.
Submissions by landowners should include a name and address, reasons for exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) clearly identifying the area of land subject of the submission.
- Submissions received can be viewed here.
What Happens Next?
All written submissions will be evaluated. A written determination will be made by Cavan County Council regarding submissions by landowners.
Further information on the process is available in the ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ document published by the Department of Housing, Local Government and Heritage, available for download below:
Can I appeal a decision of the local authority?
A landowner has until 1 September 2023 to appeal the local authority decision regarding submissions made in respect of the supplemental maps to An Bord Pleanála. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from a draft or supplemental maps.
Frequently Asked Questions (FAQs)
You can find answers to some frequently asked questions about the RZLT and how to make a submission at the link below: