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Victor Boyhan urges action on residential zoned land tax for farms

Victor Boyhan urges action on residential zoned land tax for farms

Victor Boyhan raised concerns about the residential zoned land tax and its effect on active farmland. He opposed taxing land in agricultural use and urged farmers to apply to their local authority for the 2025 one-year exemption.

Immediate warning to farmers


Boyhan said this week is the last call for the residential zoned land tax and asked rural landowners to check updated maps held by their local county and local authorities. He stressed that farmers whose land may fall within the scope of the residential zoned land tax need to be fully up to speed on the implications.

Opposition to taxing active farmland


He argued that the tax can apply to active farmland in some cases and stated he is totally opposed to a tax on land that is in active agricultural use. Boyhan linked the issue to wider aims of growing more home produce and supporting active farming.

2025 exemption and application process


Referencing a campaign by the IFA, Boyhan noted that the minister introduced a one-year exemption in Budget 2025. He explained that landowners must make an application to their local authority to have lands rezoned based on current economic activity and that demonstrating engagement with the local authority will secure the exemption even if the rezoning application is not successful.

Victor Boyhan — still from speech: Victor Boyhan urges action on residential zoned land tax for farms (25.03.2025)

Call for update and long-term solution


Boyhan asked the Leader for an update on arrangements for 2025 and said a long-term, sustainable policy decision is needed to avoid taxing actively farmed land. He indicated he may bring a commencement matter in a month if further action is required.

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Transcript
Thank you. Leader, I wish to raise the issue today of the residential zoned land tax. For many of us who are involved in rural communities, you will know that this week is the last call for the residential zoned land tax. Farmers with land that may fall within the scope of this residential land tax should be fully up to speed on the implications of this tax and the maps are updated in their local county, their local authorities. So I think it is very important. And I want to flag here today they need to look at them. Because this is a tax on active farmland in some cases, and it shouldn't be. I am totally opposed to a tax on land that is an act of agricultural use, particularly at a time when we need to be growing more home produce and agricultural produce and active farming. So I think that is something we need to look at again. In light of a very effective campaign by the IFA, the then minister Jack Chambers introduced a year, announced that the exemption for landowners in budget 2025 in order to avail of the one-year exemption and therefore landowners must make an application to their local authority to have their lands rezoned based on their current economic activity. So it is really, really important and my call today is it is important that regardless of the outcome of your application, if you can demonstrate that you have engaged with your local authority in relation to a rezoning, you know, you will have this exemption. So you may not be successful, but if you have applied and can demonstrate that you are exempt. So look, the land property, the residential zoned land tax is a big issue. It needs to be addressed. And what I would be saying and asking you, Leader, if we could have an update, because clearly there are arrangements in place for 2025. And we know the background to that. It was a general election. The agricultural community, the IFA and others, other organisations, kept the lever and the pressure on government. And they responded by this exemption, a promised exemption for the year. But clearly we need a long-term sustainable solution. And we do not want tax on active farm-used lands. And I think that's an important policy decision. It's ultimately a matter for the government. And I would ask that perhaps in a month's time that we might have an update or maybe I'll even bring a commencement matter in relation to that matter. Thank you.