Publication
Residential Zoned Land Tax
- Published on: 13 November 2025
- Last updated on: 13 November 2025
The Residential Zoned Land Tax is designed to encourage the building of homes on land that is already zoned and serviced for housing.
- How it works:
Local councils identify land that is liable for the tax through an annual mapping process. A map is published every year on 31 January, showing any updates or appeal decisions.
- When it started:
The first date for liability was 1 February 2025.
- Deferral option:
If you get planning permission and start building, you can defer paying the tax.
- Impact so far:
- Almost 2,000 tax returns have been filed.
- 526 landowners have deferred the tax because they are actively developing their land.
- In 2024, land sales went up by 30%, and the average price per acre of residential land fell by 6% compared to 2023.
This shows the tax is working as intended — making zoned land available for housing. The tax will continue to be used to help increase housing supply across all local authorities.