A Catholic Church body is facing a bill for a new land hoarding tax in relation to lands near one of the country’s most famous pilgrim sites because they are considered suitable for housing.
An Bord Pleanála has only partly ruled in favour of an appeal by St Jarlath’s Diocesan Trust against lands that form part of Knock Shrine in Mayo being included on a map used to identify lands liable for the new Residential Zoned Land Tax (RZLT).
The board also partly upheld the decision of Mayo County Council to identify three parcels of land owned by the diocesan trust in close proximity to the shrine in Knock as liable for RZLT as they are zoned for residential use and have access to necessary services.
St Jarlath’s Diocesan Trust lodged an appeal with An Bord Pleanála after its application to Mayo County Council to have the three sites removed from the RZLT map was rejected.
The local authority concluded that all the sites met the criteria set out in the relevant legislation for their inclusion on the RZLT map.
In its appeal to An Bord Pleanála, the diocesan trust argued that the current zoning of the lands as well as the policies and objectives of the Mayo County Development Plan 2022-2028 are not favourable to residential development on any of the three sites.
It claimed specific objectives in the Knock Settlement Plan would significantly limit the development potential of the lands for housing and would potentially conflict with the Knock Basilica, which is visited by around 1.6 million people annually.
Those objectives relate to supporting and promoting the development of Knock as “a world-renowned religious tourist destination.”
They also state that all new development should “not undermine or interfere with the iconic status of Knock Basilica.”
The trust successfully appealed the decision of Mayo County Council to include a land parcel next to Knock National School on the RZLT map.
It pointed out that the lands had been used for the past 10 years by the school for recreational space and playing fields.
St Jarlath’s observed that it is the sole grassed area available to the school and is used daily by pupils with learning difficulties, as well as being used by the wider community in Knock.
An Bord Pleanála acknowledged there was continuous and ongoing use of the lands for amenity and community purposes by Knock National School and directed that the site should be removed from the RZLT map.
The trust argued the other two parcels of lands should not be included on the map because of their potential future use within the Knock Shrine complex.
It claimed both sites were integral parts to entrances to the shrine with the northern site occasionally used as a temporary overflow car park.
St Jarlath’s said residential development within the confines of the shrine and within the entrance boundary of the complex were “not appropriate.”
However, An Bord Pleanála noted that it is restricted to reviewing the application by the council of the relevant criteria for including lands on the RZLT map.
A planning inspector with the board observed that the trust’s claim that none of the sites would be suitable for residential development are not matters which fall within the criteria for excluding lands from the RZLT map.
The inspector said all three sites adjoin public roads and it was reasonable to consider they might also have access to public infrastructure necessary for housing to be developed on them.
He noted that Mayo County Council had confirmed that was the case in respect of all three sites.
The inspector also disagreed that two sites near the entrances to Knock Shrine were integral parts of the shrine complex as they were “vacant and idle.”
An Bord Pleanála confirmed the inclusion of the two sites on the RZLT map on the basis that no capacity or other reasons had been identified that would prevent the development of the lands for housing.
The RZLT will charge landowners an annual rate of 3 per cent of the value of land which is zoned for residential use which has access to services.
The first payment date of the tax will be due next year for any property that is liable for the RZLT on February 1st, 2025.
The new tax was introduced by the Government as a measure to incentivise landowners to activate existing planning permissions for housing on identified lands or to engage with planning authorities and seek planning permissions on suitably zoned serviced lands.
