An Bord Pleanála has ruled that a site owned by the Poor Clare Colettine Order at College Road in Cork is not exempt from the Residential Zoned Land Tax
An enclosed order of nuns based in Cork city have lost their appeal against lands attached to their monastery being subject to a new property tax.The new land hoarding tax will charge landowners an annual rate of 3% of the value of land which is zoned for residential use which has access to services.Property owners have to make their first tax return in relation to the new tax by May 23, 2024 based on a self-assessed value of their lands.
The local authority said it meant the site was solely or primarily for residential use or mixed use including housing. The lands are comprised of buildings, gardens, vegetable patches and a burial ground. However, a planning inspector with An Bord Pleanála said lands which are zoned residential are liable for the new tax with exemptions only applying to homeowners of residential properties within such sites.
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