Coroner challenges decision to deem her Cork lands as eligible for 'land hoarding tax'

An Bord Pleanála had upheld an earlier finding by Cork County Council that the lands should be included on maps of sites where the residential zoned land tax applies. File Picture: PA
A woman who says she can't get planning permission to build houses on her late father's land has brought a High Court challenge against a decision by An Bord Pleanála that the property is eligible for the residential zoned land tax (RZLT).
The action has been brought by Helen Lucey, who is the Coroner for North Kerry. She has launched a challenge against the board's decision to uphold an earlier finding by Cork County Council that the lands should be included on maps of sites where the land tax applies.
The proceedings are also against the Minister for Housing and Local Government, Ireland and the Attorney General. Cork County Council is a notice party in the proceedings.
She says that she was left lands in Tonafoa, Dunmanway, Co Cork, zoned residential, by her late father. She had intended to seek planning permission to build houses on the lands, or sell the land to a builder, having received planning permission.
Ms Lucey, from Cahirdown, Listowel, Co Kerry, claims that a planning professional she engaged informed her that it would be "a waste of process" as Cork County Council is currently refusing all planning permissions in the Dunmanway area.
This is because the local wastewater treatment plant lacks the capacity to service new developments. That situation is not expected to change until the plant's capacity increases.
Last March, she was informed that the lands had been included in a map, complied by the Council, of properties that are the subject of the RZLT. She appealed that decision to An Board Pleanála.
Submissions were made to the board outlining the difficulties in obtaining planning permission. However, the board dismissed her appeal, and upheld the council's decision.
As a result, she has launched judicial review proceedings, where she seeks various orders including one quashing the board's decision. She claims that the decision is unfair, unlawful and is irrational.
It is also claimed that the 2022 guidelines issued by the minister in relation to the RZLT were allegedly made without proper jurisdiction and otherwise in accordance with the law.
it is also submitted that the board erred in its decision and failed to take relevant considerations into account or give proper reasons for its decision.
The matter came before Ms Justice Niamh Hyland on Monday. The judge, on an ex-parte basis granted the applicant permission to bring the challenge. The matter was transferred to the new Planning and Environment court list, and will be heard in the New Year.