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06 Sept 2025

Tesco lodges appeal over inclusion on Draft Residential Zoned Land Tax Map in Kilkenny

Tesco lodges appeal over inclusion on Draft Residential Zoned Land Tax Map in Kilkenny

The old mart site in Kilkenny City

An appeal has been lodged to An Bord Pleanála by Tesco Ireland in relation to the inclusion of land in its possession at the old mart site in Kilkenny City being included on a Draft Map for the Residential Zone Land Tax.

The Residential Zoned Land Tax is a new tax aimed at increasing housing supply by activating zoned, serviced residential development lands (including mixed-use lands) for housing.

All local authorities published a Draft Residential Zoned Land Tax Map identifying land within the scope of the tax on November 1, 2022.

Landowners had until January 1, 2023 to make a submission to the relevant local authority about whether or not land on the Draft Map met the criteria for being subject to the tax.

RMLA Limited, acting on behalf of Tesco, stated at the time that their client was not liable for a new tax earmarked for the site.

“We respectfully request that the local authority take into account the content of this submission and we look forward to receiving confirmation that the lands are removed from the Residential Zoned Land Tax Map,” read the statement from RMLA Limited to Kilkenny County Council.

Landowners unhappy with the local authority determination could subsequently appeal the decision to An Bord Pleanála.

The case is now due to be decided by the national planning body by August 16, 2023.

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