Letters to the Editor: Residential zoned land tax is open to challenge
A reader writes: 'The RZLT is being imposed to penalise farmers wishing to keep their land and the 30% LVS combined with an excessive 33% capital gains tax attempts to penalise them for selling it.' Picture: iStock
The Government’s plan to impose the residential zoned land tax (RZLT) and the proposed land value sharing (LVS) initiative raises the real prospect of trampling on constitutional property rights.
The RZLT is being imposed to penalise farmers wishing to keep their land and the 30% LVS combined with an excessive 33% capital gains tax attempts to penalise them for selling it. This combination of measures amounts to a constructive seizure of the land — taxed if you stay, taxed if you go.
The Government claims it is fighting speculation. Yet speculation only exists because planning risk exists and the State restricts the supply of land through zoning. Ideology about sequential development and compact growth is causing any shortage of land — not farmers exercising their constitutional right to property. Farmers have applied to have their land unzoned, yet councils have refused.
Location is the most important factor in a home’s long-term value — buyers are paying the market costs of labour and materials — the notion you shouldn’t pay market rate for your location is absurd.
What interventions are the state making to suppress the price of timber or bathroom suites?
In many locations outside Dublin the cost of the land under a new house is less than the Vat being taken by the state on a new home.
Buyers should ask what value they are getting in return for their Vat.
The irony is that the state has no issue allowing homeowners to profit tax free from the sale of their homes — in the end nobody is buying a home in the knowledge it will decrease in value — we are all speculating on it being a sound investment and, crucially, that our right to enjoyment of that property will be maintained — a right that farmers also should expect to enjoy under the same constitution.

Is our public broadcasting service really fit for purpose? Do we really need RTÉ One, RTÉ2, RTÉjr, RTÉ News, or even TG4? Why does RTÉ need so many radio stations in FM and digital like Chill, 2FM, Pulse, Lyric, Gold, etc?
Given the brouhaha over payments or secret deals to one presenter would it be better if RTÉ removed some of those stations so as to make it more cost effective?
Some 930,924 sales of the TV licence were conducted by An Post on behalf of the station this year while sadly 14,915 summonses were issued with 9,610 cases brought before the courts.
TV licence evasion alone has increased from 3% to 15% and one wonders why?
Looking at the financial figures, RTÉ received €3.7bn in the last 20 years from TV licence fee payers.
In 2021 An Post got €9.9m while the BAI got €14.7m and the balance of €196m went to RTÉ. Does the BAI need this amount of money?
RTÉ’s commercial side saw an increase of 12.8% in advertising with revenue increasing from 2020 of €97m to €109.5m in 2021 and a 13.8% increase in overall commercial revenue, less the €50m in discounts over the past decade.
The average wage bill for RTÉ in the years 2021 and 2022 came to €121m.
While Virgin Media and other stations rely on a different model to be commercially viable, and doesn’t have the advantage of a licence fee, RTÉ has been in a unique position to have the licence fee payer pay for its extravagant overpaid presenters and executives, even in times of hardship for its customers and employees.
Like its programming, RTÉ has become all too repetitive and very costly.
Given the continuing decline in Defence Forces members, particularly in the Naval Service, whose efforts to get vessels to sea is extremely hampered by a continuing decline in Naval Service members, you would expect that Defence Minister Micheál Martin and the Government would act expeditiously in order to address this crisis.
Given that both the recent Commission on the Defence Forces and the Consultative Forum on International Security Policy highlighted the importance of protecting vital sub sea infrastructure and interconnectors, the lack of Government action to date to address the crisis is astounding.
If the rate of decline in Naval Service members continues at the current rate, by autumn it is highly probable that the Naval Service will be unable to put any vessels to sea.
The solution is relatively simple and could be implemented if the political will exists. Improved sea going allowances and technical pay which would address the crisis of retention.
Mr Martin and the Government are well aware of the problem and the solution. Unfortunately, time is running out for the Naval Service and you have to wonder does the political will exist to address the crisis.
The condemnation by Irish politicians of the use of cluster bombs in a war they fully support raises a new level of hypocrisy.
In war more than any other human activity ‘if you are in for a penny in are in for a pound’. When you decide to totally reject diplomacy as a possible means of resolving this conflict you must fully support ‘whatever it takes’ for Ukraine to win on the battlefield.
Why don’t we benchmark with other countries in this country?
As AI becomes a reality in all industries, having a solid foundation in maths is critical. Do we need to allocate more time in solidifying the children’s maths foundation so the jump between SL and HL is not so huge? What are other countries doing to build such foundation? What is Germany doing? What is Taiwan doing?
Can we please offer some practical steps to change rather than just pointing out problems?
Memories of my seven-year-old self preparing for my first confession still haunt me. Listing sins committed, but especially how many times, for that first time and years of confessions thereafter was a constant stress.
Telling lies, especially due to covering tracks on stealing sweets and biscuits, ‘bugging’ the dog, and hiding stuff on my siblings frequently ran into double figures.
Had ‘untruths’ been around at the time my childhood sinning would have been far more straightforward.
I wonder if there is any way I can now get a ‘credit note’ for my over-confessing.




