Knock rector objects to land tax

Lands around Knock Basilica designated for a new residential property tax will “in no way be used as land for housing”, according to Fr Richard Gibbons, Rector for Knock Shrine, whose submission against the new Residential Zoned Land Tax (RZLT) is among a total of 15 currently under consideration by Mayo County Council.

Fr Gibbons contends that the lands owned by St Jarlath’s Diocesan Trust and included in a new RZLT map for Mayo are designated for the future development of religious amenities. He further stated that more than €25 million has been spent to develop religious tourism in Knock over the past ten years and that it is the number one visitor and pilgrim attraction in the West of Ireland with over one million visitors annually.

RZLT was introduced in the Finance Act 2021 and the process to identify land to which the tax applies is ongoing, with the tax due to be paid from May 23rd next.

“The tax aim is to activate serviced, zoned land for residential or mixed-use,” states the council. “This is to boost housing supply and regenerate vacant, idle urban land. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing.”

The RZLT process has two parts, namely the identification and mapping of the land for the tax, which is undertaken by local authorities, and the administration of the tax, which will be undertaken by the Revenue Commissioners. Land appearing on the annual draft maps, taking into consideration submissions, will be included on the annual final Mayo County Council RZLT map, which will be published on January 31, 2026. This land may be subject to the tax in 2026 unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as outlined in legislation.

Three parcels of land surrounding Knock Basilica have been included in the draft RZLT map for Mayo. However, Fr Gibbons contends in his submission that these lands will only be used exclusively for pilgrims and visitors to the shrine.

“I am writing to respectfully request a rezoning of three parcels of land that is owned by St Jarlath’s Diocesan Trust (Knock Shrine) which will in no way be used as land for housing as is currently designated on the RZLT map. This land is used for the sole benefit of pilgrims and visitors to Ireland’s International Eucharistic and Marian Shrine for religious purposes.

“We are at a loss to understand its inclusion for mixed-use when this is clearly not the main object and purpose of the Shrine’s activities. I’m sure you can appreciate that all the Shrine grounds go towards developing a space that is sacred, peaceful and contemplative for all the pilgrims and visitors who come to the Shrine every year.”

Referring to the Mayo County Development Plan (MCDP) 2022-2028, Fr Gibbons states: “It is clearly stated that opportunity exists to further develop Knock as an international tourist destination in a manner that maintains and enhances the quality of life for those living, working in and visiting the town. It further states that Knock is predominantly a place of international pilgrimage and prayer and as a result, has developed into a tourist town.

“The Knock Settlement Plan Policies contained in the MCDP clearly states the number one policy is to support and promote the development of Knock as a world-renowned religious tourist destination.”

The Knock rector further contended: “Knock Shrine has continued to invest heavily over the past 10 years. During this time, we have invested more than €25 million to facilitate the development of the religious tourism product for the Shrine and the town of Knock to the highest international standards, in a manner that respects, builds on, protects and enhances the cultural, built and natural heritage and local amenities.

“Knock Shrine is clearly the number one visitor/pilgrim attraction in the West of Ireland and indeed one of the top attractions in the country with over one million visitors each year. Recent re-zoning changes clearly undermine the iconic status of Knock Shrine including our renowned Basilica. I am hopeful that this oversight can be rectified.”

A series of maps of the lands around Knock Basilica included in the proposed new RZLT zone were also highlighted in the submission and described as including a greenfield site and an integral landscaped site for potential future development that is often used for overflow of car parking during busy pilgrimage weekends.

“Residential development within the confines of the Knock Shrine boundary and within the entrance boundary is not deemed appropriate, as well as lands adjacent to St Mary’s Retreat Centre, as it would jeopardise expansion plans for our Retreat House”, according to the submission.

A number of private landowners, farmers and business people have also lodged submissions against the zoning of their land.