Land owners would be expected to pay 3% of the land's value.
The Irish Cattle and Sheep Farmers' Association is welcoming the deferral of the Residential Zoned Land Tax.
The tax would apply to all lands zoned for residential use and with access to necessary services such as water, lighting and roads.
Owners would be required to pay 3% of the total market value of their land and was originally supposed to come into effect in February, but will now be delayed by a year.
President of the ICSA and Westmeath's Sean McNamara, says the organisation want to see the move made permanent:
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