RZLT Liability
Sites liable to RZLT
Note
Land that meets the criteria to be included on the annually revised RZLT map, and is not a residential property, is within the scope of RZLT. This is known as a 'relevant site'.
Local authorities have prepared and published maps identifying land within the scope of the Residential Zoned Land Tax (RZLT).
These annually revised maps will be published by local authorities by 31 January each year starting in January 2025.
Local authorities will update these maps annually to include any additional land which falls within the scope of the tax and to exclude any land that has fallen outside the scope of the tax.
You should check these maps annually to assess if your property is chargeable to RZLT.
Next: Who is liable for RZLT