Residential Zoned Land Tax (RZLT)
The Finance (No.2) Act 2023 provides that the first liability date for Residential Zoned Land Tax (RZLT) is deferred until 01 February 2025. There is no immediate requirement to register for RZLT and registration will open in early December 2024. The obligation to register for RZLT will arise in respect of a relevant site which is land which will appear on a revised final RZLT map that will be published by the local authorities not later than 31 January each year, commencing in 2025. Such land may include residential properties and, where such properties are subject to Local Property Tax, they will not be subject to RZLT. Where the gardens or yards of such properties are greater than 0.4047 hectares, owners will be obliged to register, but not pay, RZLT.
Residential Zoned Land Tax (RZLT) is an annual tax. It is calculated at 3% of the market value of land within its scope. It will apply from 2024 onwards. Certain properties are excluded from the tax such as existing residential properties liable for Local Property Tax (LPT).
RZLT will apply to land that on, or after, 01 January 2022, is:
- zoned for residential use
In general, land is serviced where it has sufficient access to the infrastructure required for residential development. This includes roads, paths, lighting and access to water supply and services, including sewers and drainage.
Each local authority will prepare and publish a map identifying land within the scope of RZLT. The first draft maps were published by local authorities on 01 November 2022. Supplemental and final maps will be published in 2023. Local authorities will update these maps annually from 2025 onwards for changes in the zoning and servicing status of land.
You may make a submission to the local authority to exclude land on a map. You may also make a submission to include land which is not shown on a map. If you disagree with the local authority decision with regard to your land, you may appeal to An Bord Pleanála.
Landowners can submit a request to the local authority to amend the zoning status of land included on the map.
Next: RZLT due date and excluded properties