The Residential Zoned Land Tax (RZLT) is a new tax that was introduced in Finance Act 2021. It applies to land that is both zoned as suitable for residential development and is serviced, and it will be first due in 2024.
Ireland requires increased housing supply to meet our housing needs. The RZLT aims to incentivise landowners to activate existing planning permissions for housing on identified lands, or to engage with planning authorities and seek planning permission on land which is suitably zoned and appropriately serviced.
RZLT is a self-assessed tax. Land which appears on a residential zoned land tax map published by the relevant local authority is within the scope of the tax, and so land owners are required to review these maps to confirm whether their land is subject to the tax.
While residential properties are included on these maps, owners of such properties are not liable for the tax if they are already subject to Local Property Tax (LPT).
How will land owners in Wexford know if their land is subject to RZLT?
Wexford County Council has published maps that identify the land that is within the scope of RZLT. The maps can be consulted here:
The maps cover the following areas: Bunclody, Courtown & Riverchapel, Gorey, Rosslare Harbour and Kilrane.
At the time of writing these maps were at Draft stage. Submissions were closed on 1 January 2023. A local authority may, in exceptional circumstances, accept submissions relating to a draft map after 1 January 2023.
Local authorities will publish, no later than 1 December 2023, a final map for the purposes of identifying land within the scope of RZLT.
We are delighted to have achieved Planning Permission for this fantastic project in Wexford.
The site presents a south-facing slope offering open views in a rural landscape. There are large fields surrounding the site, the fields are delineated by native hedges and trees. A number of neighbouring farmyards are also part of the place.
There is a pattern of materials that is repeated within the area giving it a sense of harmony, these include corrugated metal, rubble stone and white renders.
The south facing aspect of the site offers good access to solar radiation and daylight which are essential for the application of the Passive House standard and passive solar design in general.
The design is strongly
related to the landscape and the place.
The proposed site layout is
inspired by the nearby traditional courtyard farmyards.
The proposal uses a contemporary language based on traditional elements and materials.
Three main volumes inspired by traditional forms create a balanced composition with different heights. The existing rhythm and repetitive pattern of the trees in the northern boundary is reflected in these volumes establishing a strong relationship between the proposed house and the landscape.
The two-storeys volume is conceived to mimic the agricultural buildings in the area. The visual impact is reduced by careful selection of materials that play with mass and weight whilst combining the present with the past.
A simple palette of materials is proposed – white rendered surfaces, notes of rubble stone and grey corrugated metal. The materials aim to connect cultural and local values with a contemporary built environment.
ENERGY PERFORMANCE and SUSTAINABILITY
Passive House Standard The project’s aspirations include to build a low energy sustainable house guided by the Passive House Standard with a view to achieve full certification by the Passive House Institute.
Passive House is the world‘s leading standard in energy efficient construction. The Passive House Standard stands for quality, comfort and energy efficiency.
Passive Houses stay at a comfortable temperature year-round with minimal energy inputs. Such buildings are heated “passively”, making efficient use of the sun, internal heat sources and heat recovery so that conventional heating systems are rendered unnecessary throughout even the coldest of winters. As energy savings equals emissions reductions, the Passive House is a sustainable alternative to conventional construction.
The house is designed and orientated to maximise passive solar gain and natural lighting. The fenestration facing North is minimal to reduce heat loss. Overhangs to shade south-facing windows are also used to reduce overheating during the summer. The house is carefully positioned to avoid the shade caused by the trees in the northern boundary (2 to 8 metres tall).
Building Energy Rating (BER) and Nearly
Zero-Energy Building (nZEB)
The preliminary specifications indicate a Building Energy Rating (BER) of A1 corresponding to an Energy Value of 3.77 KWh/m2/yr. The calculations show an energy performance coefficient (EPC) of 0.024, and a carbon performance coefficient (CPC) of 0.022, which exceeds by far the requirements for a Nearly Zero-Energy Building (nZEB).
Materials and Sustainability
The sustainability strategy also includes the
use of timber products manufactured in Ireland from FSC® certified forests managed by Coillte (MEDITE SMARTPLY/ PROPASSIV
The choice of corrugated metal takes into consideration the overall environmental impact, performance in use, lifetime durability and maintenance requirements. Many corrugated metal products on the market are made of recycled metal and can be recycled again at the end of their use.
The appropriate fabric specification and an airtight and thermal bridge free design are fundamental to achieve the required Passive House certification.
The external envelope will be highly insulated to Passive House Standards to reduce heat losses. Careful detailing will be essential to achieve the required airtightness and avoid thermal bridges. Energy efficient window glazing units and frames are proposed.
The proposed house is a modern interpretation of the traditional courtyard farmyard. The house aims to use a contemporary architectural language inspired by traditional elements and materials of the rural vernacular architecture.
The design creates visual and physical connections with its surroundings. We believe the proposed development acknowledges, respects and enhances the existing character and landscape without creating an adverse visual impact.
Our design approach considers that Passive House buildings do not have to compromise on their design quality. The idea of creating a unique Passive House drawing strongly from the local vernacular forms and materiality has been paramount to this project.
The site presents a south-facing slope offering open views in a rural landscape. A big tree dominates the northern boundary of the site and the design is strongly related to it.
The neighbouring buildings are dwelling houses with one or two storeys and gable roofs. There are also some farm buildings with corrugated metal near the site.
The design aims to create a contemporary composition using traditional forms. The proposal is inspired by the rural location and the traditional single-storey farmhouses with extended layout.
Our proposal is for a house that is shaped around the site contours to respect its topography and reduce the visual impact. The proposed gable roofs follow the traditional shapes whilst establishing a visual relationship with the neighbouring houses.
The house is modest in scale and exhibits the simple and functional form of vernacular buildings in Ireland. The projections to south also emulate the traditional lobby-entry protruding from the main house.
A simple palette of materials is proposed – white rendered surfaces and grey/terracotta corrugated metal. The materials aim to connect cultural values with a contemporary built environment.
The house aims to be a ‘Nearly zero-energy building’ (nZEB), this means a building that has a very high energy performance.
The preliminary specifications indicate a
Building Energy Rating (BER) of A2 corresponding to an Energy Value of 46.64
KWh/m2/yr. The calculations show an energy
performance coefficient (EPC) of 0.273, and a carbon performance coefficient
(CPC) of 0.278.
The house is designed and orientated to maximise passive solar gain and natural lighting.
Isabel Barros Architects - Wexford is driven by a passion for creating high quality contemporary Architecture. Our goal is to make good design available to the general public while maintaining a strong focus on the energy efficiency and sustainability of our designs.
A graduate of Lusíada University in Lisbon, Portugal, Isabel is a Senior Architect with over 25 years experience. She is a registered member of both the Royal Institute of the Architects of Ireland (RIAI) and the Portuguese Association of Architects. Isabel is also Accredited in Conservation at Grade 3.