Local authorities publish annual draft Residential Zoned Land Tax (RZLT) maps

All local authorities published annual draft RZLT maps today on [1 February 2024] in connection with the current phase of the mapping process.
Landowners have until 1 April 2024 to make submissions on whether their land meets the relevant criteria for inclusion as residential zoned and serviced land.
Landowners have until 31 May 2024 to make submissions requesting a re-zoning of their land.
The 2025 RZLT liability date will be based on the annual final map to be published on 31 January 2025.

The Minister for Finance, Michael McGrath TD, and the Minister for Housing, Local Government and Heritage, Darragh O’Brien TD, today welcome the publication of annual draft residential zoned land tax maps by local authorities, as part of the ongoing implementation of Residential Zoned Land Tax (RZLT).

The RZLT measure is an important component in increasing new housing supply under the government’s Housing for All plan.

The aim of the tax is to activate planning permissions for residential development throughout the country, rather than to raise revenue.

Speaking following the annual draft residential zoned land tax map publication, Minister McGrath said:

“I welcome the publication of the annual draft residential zoned land tax maps. This is an important step in the RZLT implementation process whereby land within scope of the tax has been identified by local authorities. Landowners whose land is included on the annual draft map should now review the map and consider if their land meets the criteria for inclusion. Residential properties, while they might be on the map, are not liable for the tax if they are subject to LPT.

Landowners also have an opportunity to make submissions to vary the zoning status of their land. The annual final map will be published on 31 January 2025; the maps will continue to be revised on an annual basis going forward.

Ireland requires increased housing supply to meet our housing needs. The RZLT aims to incentivise landowners to activate existing planning permissions and carry out development for housing on identified lands."

Commenting Minister O’Brien said,

“Publication of these annual draft maps by each local authority provides an opportunity for further engagement by landowners and other interested parties in the identification of land which is liable to the tax. An additional opportunity will also be provided in 2024 for the submission of rezoning requests by those whose land appears on the published annual draft map.”

I wish to acknowledge the significant work put into all stages of implementation of the Residential Zoned Land Tax so far by each local authority.”

ENDS