First of many expected cases against tax to reduce 'land hoarding' comes to High Court

The Residential Zone Land Tax is an annual 3% charge on the land's market value, which was introduced by the Government in Budget 2022 on lands zoned residential

In its proceedings, the plaintiff has asked the High Court for various orders and declarations including an order quashing the board's decision to include the lands in the local authority's map of lands to which the RZLT applies. File Picture: Billy Higgins

A landowner has brought a High Court challenge against An Bord Pleanála's decision confirming that lands in North County Dublin are amenable to the controversial Residential Zone Land Tax (RZLT).

The RZLT is an annual 3% charge on the land's market value, which was introduced by the Government in Budget 2022 on lands zoned residential. It is aimed at increasing housing supply and reducing so-called "land hoarding".