Residential Zoned Land Tax – Farmers and Council Re-Zoning of Agricultural Land under Challenge

 
12th November 2025

O’Dwyer LLP now represents farmers who have recently been subject to decisions made by local authorities classifying agricultural land as residential for zoning purposes.

As things stand decisions of this type now mean affected landowners are now liable for the payment of tax imposed and to be collected by local authorities and Revenue.

In the work we are undertaking for such landowners we have begun challenging the correctness of such decisions.

Our clients say that the automatic rezoning of land chosen without consultation to be earmarked for development does not take into account long standing farming activities, biodiversity and seeks to impose a one size fits all without heeding individual farmer and their traditions, businesses.

While there might be a need to release lands for development of housing our clients consider their holdings as unsuitable not least as many are active farms where there could never be any intention of converting the land into development land for housing.

We have established that decisions affecting such landowners will as planned immediately introduce a land tax which is something that historically has been divisive and problematic.  

The work that we have done thus far has been reported in the national media as can be seen from the links below.

https://www.independent.ie/farming/news/galway-farmer-granted-leave-to-challenge-residential-zoning-and-land-tax-in-high-court/a139776665.html

https://www.thejournal.ie/farmer-granted-high-court-permission-to-challenge-council-over-residential-zoning-6871748-Nov2025