Notice of the Publication of Residential Zoned Land Tax Annual Draft Map for 2026 and opportunity to make rezoning requests on Final Map for 2025

Open for submissions
Submission deadline: Tuesday April 1, 2025

The annual draft map for 2026 has been prepared for the purposes of identifying land that satisfies the relevant criteria and is to be subject to the residential zoned land tax.

Residential properties, notwithstanding that they may be included on the annual draft 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 provides 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,

(iia) the development of which would not conform with—

(I) in a case in which the land is zoned in a development plan, the phased basis in accordance with which development of land is to take place under the plan, as detailed in the core strategy included in that plan in accordance with section 10(2A)(d) of the Act of 2000, or

(II) in a case in which the land is zoned in a local area plan, the objective, consistent with the objectives and core strategy of the development plan for the area in respect of which the local area plan is prepared, of development of land on a phased basis, included in the local area plan in accordance with section 19(2) of the Act of 2000,

on the date on which satisfaction of the criteria in this section is being assessed,

 (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.

Public Consultation

A copy of the Residential Zoned Land Tax Annual Draft Map is available to view online at https://www.clarecoco.ie/services/planning/residentialrzlt/, from the 1st February 2025, and may also be viewed during normal opening hours at the following locations:

• Áras Contae an Chláir, New Road, Ennis.
• Shannon Municipal District Office, Town Hall, Shannon.
• West Clare Municipal District Office, Town Hall, The Square, Kilrush.
• Ennistymon Area Office, Ennis Road, Ennistymon.
• Killaloe Municipal District Office, Mountshannon Road, Scarriff and
• At all public libraries in County Clare during opening hours.

Submission/Observations

Clare County Council hereby invites any interested parties to make submissions or observations with regard to the Residential Zoned Land Tax Annual Draft Map. Submissions/observations may be made during the period from 1st February 2025 to 1st April 2025 inclusive for the inclusion/exclusion of specific sites.

In respect of making a submission or observation on the Annual Draft Map please note the following:

• Please insert the heading “Residential Zoned Land Tax Annual Draft Map” on your submission
• Submissions on the Annual Draft Map may be made in writing to Clare County Council not later than 1st April 2025, regarding—

(I) either the inclusion in or exclusion from the final map of specific sites, or

(II) the date on which a site first satisfied the relevant criteria.

• Submissions should include a name and address, reasons for inclusion or exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land the subject of the submission.
• Any such written submissions received by 1st April 2025 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by Clare County Council not later than 11th April 2025.
• The proposed inclusions and proposed exclusions on the annual draft map are subject to submissions received. Any landowners who supports the exclusion of their land should make a submission in support of such exclusion.

Rezoning Requests

Where land is identified on the final map for 2025, published on 31st January 2025, as being subject to the residential zoned land tax, a person may from 1st February 2025 to 1st April 2025, in respect of aforementioned land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land. Any such submission should include evidence of ownership, detailed reasons for any rezoning request, which may include continuation of an ongoing economic activity, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.

Any such written rezoning requests received by 1st April 2025 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority within the relevant statutory period. A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30th April from the local authority to the landowner. This acknowledgement letter can be used to support a claim to an exemption from the tax arising in respect of the land which is the subject of the request for 2025. This claim must be made in the 2025 annual residential zoned land tax return, which must be made to the Revenue Commissioners on or before 23rd May 2025. Please see www.revenue.ie for details.

All rezoning requests made will be considered by the Local Authority having regard to the proper planning and sustainable development of the area.

The deadline for receipt of submissions/observations is 1st April 2025 in respect of submissions for inclusion/exclusion of lands on the Annual Draft Map and rezoning requests on the final map for 2025. Please note late submissions will not be considered.

A submission/observation may be made by one of the following methods:

• In writing to: Residential Zoned Land Tax Annual Draft/Final Map, Planning Department, Clare County Council, New Road, Ennis, Co Clare. V95 DXP2
• By email to: rzlt@clarecoco.ie. Subject headline should read “Residential Zoned Land Tax Annual Draft/Final Map”

If you have any queries or require more detail, please contact the Forward Planning Section by email at: rzlt@clarecoco.ie or by phone at 065-6846407/6846451.

Page last updated: 31/01/25

Content managed by: Planning Department

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