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Residential Zoned Land Tax

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By Ted Healy of DNG TED HEALY

The Residential Zoned Land Tax (RZLT) is a new tax aimed at increasing housing supply by activating zoned, serviced residential development lands (including mixed-use lands) for housing.

It was introduced by Government in the Finance Act 2021. The process to identify land to which the tax applies is underway and the tax will be payable from 2024.

The annual tax will apply at a rate of three percent of the land’s market value and will operate on a self-assessment basis.

Who pays:

Those who own lands, identified in the local authorities’ Residential Zoned Land Tax Maps, which are:
zoned for residential or mixed-use (including residential) purposes in a Local Authority Development Plan, and serviced sufficiently or capable of being serviced sufficiently to support residential development, and
are not excluded from the tax, as set out within the legislation.

Homeowners will not have to pay the Residential Zoned Land Tax if they own a dwelling which appears on the Local Authorities’ Residential Zoned Land Tax Maps, but the property is subject to the Local Property Tax (LPT).

When to register:

Each Local Authority will publish a Final Residential Zoned Land Tax Map by December 1, 2023 indicating what lands are subject to the Residential Zoned Land Tax. A draft map is currently available to view from Kerry County Council. The tax will first fall due on February 1, 2024, with a filing and payment date of May 23, 2024.

What now:

A Draft Residential Zoned Land Tax Map showing lands that will be subject to the Residential Zoned Land Tax is available from Kerry County Council.

Submissions are invited by January 1, 2023 to make a suggested correction to the draft map, request a change of zoning or identify other land that should be subject to the tax.

If you disagree with the Local Authority decision with regard to your land, you may appeal to An Bord Pleanála.

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School Dayz St Brendan’s students donate to Kerry Hospice

Students from St Brendan’s College have given €600 to Kerry Hospice. The money was raised from their book, ‘Futures from the Past’ which was published in April 2024. Teacher Mary […]

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Students from St Brendan’s College have given €600 to Kerry Hospice.

The money was raised from their book, ‘Futures from the Past’ which was published in April 2024.
Teacher Mary Denise Lyons and students Divo Lucic Kovacevii, Michéal McElligott, and Jaroslav Stetsenko handed over the funds to Cathal Walshe of Kerry Hospice.
‘Futures from the Past’ is a book written by current and retired writers, as well as students from St Brendan’s College.
This donation is the second from the book, with €800 donated last year and €600 this year.
The book was created to allow students to use their imaginations to explore the past and think about the future. It involved students from Poetry Ireland’s Writers-In-Schools Programme and adult learners from Kerry Education & Training Board’s Community Education Creative Writing group.
The book was launched at St Brendan’s College in April last year and was made possible with support from Poetry Ireland and the Arts Office of Kerry County Council.
‘Futures from the Past’ is available for sale at St Brendan’s College for €9.

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Community College TY students become qualified baristas

School Dayz Transition Year students at Killarney Community College spent last Tuesday learning the skills to become baristas. They completed a full-day training course and are now qualified to make […]

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School Dayz

Transition Year students at Killarney Community College spent last Tuesday learning the skills to become baristas.

They completed a full-day training course and are now qualified to make coffee, which could make them very employable in local cafes and restaurants this summer.
Their teachers, who are described as the school’s “resident coffee experts,” were impressed with the students’ hard work and enjoyed the lattes, cappuccinos, and Americanos the students made throughout the day.
In addition to their barista training, the TY students also took a trip to Mallow. There, they learned about the rules of the road, practiced the driver theory test, and many got behind the wheel of a car for the first time. They also learned about the dangers of speeding and driving under the influence of alcohol and drugs.

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