Circular NRUP 02/2022 - Ministerial Planning Guidelines under Section 28 of the Planning and Development Act 2000 (as amended), Residential Zoned Land Tax

The ministerial planning guidelines provide guidance to planning authorities in the preparation and publication of maps to identify lands in scope for the Residential Zoned Land Tax.

They also set out further details of the provisions which facilitate the making of submissions on the draft and supplemental maps, appeals to An Bord Pleanála, and the role of other key stakeholders.