RZLT Liability
Who is liable for RZLT
The liable person for the purposes of Residential Zoned Land Tax (RZLT) is the owner or owners of the relevant site.
An owner is defined as:
- the registered, or deemed registered, owner under the Registration of Title Act 1964
- where land is unregistered, a person, other than a mortgagee not in possession, who is entitled to receive the rack rent of the land, or would be so entitled if the land was so let, whether in his or her own right, or as trustee or agent or for any other person
- or
- any other person whose interest in the land entitles them to develop the land.
The liable person is responsible for ensuring their obligations to RZLT are met including filing returns and the payment of tax.
Designated Liable Person
If there is more than one owner in relation to a relevant site, you only need to file one annual return.
If there is more than one liable person in relation to the relevant site, you should nominate a ‘Designated Liable Person’. The Designated Liable Person should be nominated jointly by all liable persons to the relevant site. The Designated Liable Person should prepare and file the return on behalf of all joint owners.
You can nominate the Designated Liable Person when registering the site. If you do not nominate a Designated Liable Person, Revenue may identify a Designated Liable Person on your behalf.
If you wish to change the Designated Liable Person, you must notify Revenue in writing via myEnquiries.