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Law underpinning 'land hoarding tax' an 'attack on property rights', developer argues
Summary
In October 2023, Dublin City University (DCU) and developer Kinwest Ltd lodged judicial review actions in the High Court challenging the inclusion of their properties on the map of sites subject to the Residential Zoned Land Tax (RZLT). DCU, represented by Joe Jeffers SC, seeks to quash the board's decision to list two sites—Griffith Avenue, Glasnevin, and Albert College Park—arguing they are exempt because they are used for education, a provision in the Taxes Consolidation Act. Kinwest, represented by Martin Hayden SC, contests the board's upholding of Fingal County Council's rulings that it must pay the RZLT on three sites in Auburn, Streamstown, and Malahide. The developer also challenges the constitutionality of the Act's amendment and the ministerial guidelines, claiming they were made outside the minister's powers. Both parties' applications will return before the High Court in December, with DCU also seeking declarations that the board erred in law and made unreasonable decisions.
Who, what, where, when and why
What: Report matter: Law underpinning 'land hoarding tax' an 'attack on property rights', developer argues. Procedural stage: hearing_or_decision
When:
- 2023-10-23 Publication
Why: This, Kinwest claims, is because the sections fail to vindicate, protect and amount to an unjust attack on its property rights. CNI source report
Places mentioned
- The High Court
- High Court
- Griffith Avenue
- Albert College Park
- Forest Road
Topics
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