An Bord Pleanála has rejected a plea by well-known publican Charlie Chawke's Charjon Investments Ltd that a site adjacent to his Goat Bar & Grill in Goatstown should not be liable to a new land hoarding tax as part of the site is a pet farm.
The appeals board ruled the site, known as the 'Goat Pet Farm' on Lower Kilmacud Road, Goatstown, Dublin 14, should be subject to the new Residential Land Zoned Tax (RLZT) which comes into force next year.
The RLZT is annual tax on undeveloped lands which is calculated at 3 per cent of the land's market value.
The board's ruling upholds a decision by Dún Laoghaire-Rathdown County Council over the matter.
In the appeal by Charjon Investments, it argued a key long-established element of The Goat is that it has accommodated generations of animals on site, which are an attraction particularly to local children.
Charjon Investments told the council the site has previously been the subject of numerous other development attempts, most notably the Goat Strategic Housing Development (SHD) project. However, that 299-unit €186 million scheme was refused planning permission by An Bord Pleanála in June 2021.
After planning for that development was refuses, Mr Chawke that the site “has to be built on as it can’t stay like it is, with donkeys and goats on it”.
There are currently three goats, three donkeys and one pony on the lands and Mr Chawke confirmed on Thursday that plans are to be lodged shortly for a new residential scheme for the site.
Grazing
In her six-page report on Charjon Investment's appeal, the board's senior planning inspector, Rachel Gleave O’Connor, dismissed the ‘pet farm’ defence.
Ms Gleave O’Connor stated the appeal grounds refer to the use of the site as a petting farm.
However, Ms Gleave O’Connor noted the part of the site in question is only used for the occasional grazing of animals, and while people may observe and reach through the fence to the animals, it is understood that there is no supervision of this activity, permitted access within the fence, or official operation with regards to a 'petting farm'.
Ms Gleave O’Connor added that she agreed with the council, as these circumstance do not constitute a “trade or profession” being carried out on the lands which is “liable to commercial rates”.
Ms Gleave O’Connor further stated “the use of the land for occasional grazing is not ancillary to the operation of The Goat Bar & Grill”.
The site also contains a beer garden structure, called Apres Ski, and a TV Screen. Charjon Investments told the board that the Apres Ski area has the benefit of planning permission, while planning permission was refused for a range of other matters, including an upright outdoor television screen, the refusal of which is under appeal.
However, Ms Gleave O’Connor found that this section of the site remains under the scope of the RZLT map, alongside the remainder of the site.
The Charjon Investment's appeal against the Goat Farm's inclusion for the RZLT was one of 63 land tax appeals determined by the appeals board over a five-day period.
In just one case was a landowner successful in having the designation set aside, with the appeal's board finding in favor of Glenveagh Homes concerning lands at Castleredmont, Co Cork.
In the 62 other cases, the decision of the local authority was upheld, including 18 rulings by local authorities in Dublin city and county.
