FARMERS with land close to Galway city, towns and some villages have been advised this week to make themselves aware of the implication of the Residential Zoned Land Tax [RZLT].

This week, the IFA have advised farmers to be acutely aware of the March 31, 2025 deadline – the closing date for them to apply to their local Council to dezone their lands from RZLT under the 2025 Budget exemption.

Lands that are zoned residential and are serviced, on the fringes of built-up areas and larger villages, are liable for the tax at 3% of the market value of those lands.

Roy O’Brien, Galway-Mayo IFA Regional Executive, told the Farming Tribune that farmers needed to make themselves fully aware of the 2025 updated zoning maps for their county.

“The closing date for farmers to apply for the dezoning of any affected lands is March 31 next, which is less than four weeks away. So, any farmer who thinks they have land liable for RZLT needs to act now.

“First and foremost, farmers will need to know what they want to do with those lands but if their intention is to continue in farming, then it is vital that they acquaint themselves with the RZLT zoning areas that may impact on them,” said Roy O’Brien.

He added that following intensive lobbying by the IFA last year, the then Minister for Finance, Jack Chambers, announced a one-year exemption for farmers in 2025, but to avail of this, they must make an application to their local authority to have their lands dezoned.

“This is serious tax – a 3% annual levy on the market value of the land – and farmers should consider getting professional advice if they are in any doubt about their situations,” said Roy O’Brien.

Details of how to make a submission for de-zoning are available on the website of each local authority, he added.

IFA National Farm Business Chair, Bill O’Keeffe, said this week that the RZLT maps were updated in January last and stressed that impacted landowners must make an application to their local authority to have their lands re-zoned based on the current economic activity on the land.

“IFA believes that hundreds of farmers around the country have land on the outskirts of towns and villages that has been zoned residential, often without the knowledge of the landowner. It is important that landowners check the zoned land maps in their county.

“IFA has objected to RZLT being imposed on farmland since it was first announced in 2021 and continue to campaign for a permanent solution that will remove farmland from the scope of RZLT. The exemption announced in last year’s Budget is only in place for 2025.

“IFA and farmers understand the need to build new homes, but RZLT is not the instrument that will solve the current deficit in housing supply.

“There are many other barriers to the supply of new housing that the Government needs to address. IFA will continue this campaign to have all farmland excluded from the scope of RZLT,” said Bill O’Keeffe.

Submissions on RZLT can be made in writing to:  “RZLT”, The Planning Department, Galway County Council, Áras an Chontae, Prospect Hill, Galway, H91H6KX or by email to: rzlt@galwaycoco.ie or online by visiting: https://consult.galway.ie not later than April 1st, 2025.

■ The Residential Zoned Land Tax website has said that people impacted by RZLT may find the following links helpful.

Revenue: https://www.revenue.ie/en/property/residential-zoned-land/index.aspx

Citizens Information: https://www.citizensinformation.ie/en/money-and-tax/tax/housing-taxes-and-reliefs/residential-zoned-land-tax/GOV: www.gov.ie/rzlt

Pictured: Roy O’Brien: Important RZLT deadline looming.