Residential Zoned Land Tax (RZLT) is a new tax introduced as part of the Government’s “Housing for All” plan, which will become payable from 1 February 2024. However, owners of land zoned for residential use should be aware that 1 January 2023 is the deadline for filing an appeal against inclusion of lands
The Environmental Trust Ireland v An Bord Pleanála & Ors case involved an application seeking to quash a decision of An Bord Pleanála (the Board) which granted planning permission under the Planning and Development Act 2000 and the Planning and Development (Housing) and Residential Tenancies Act 2016 to Cloncaragh Investments Limited, the notice party
In Friends of the Irish Environment v An Bord Pleanála [2019] IEHC 80, Simons J held that developers are precluded from using the process provided for in section 146B of the Planning and Development Act 2000 (the PDA) to extend the duration of a planning permission.
The Court concluded that a developer could