Registering for Residential Zoned Land Tax (RZLT)

Overview

Note

RZLT applies to land that is included on an annually revised map published by a local authority and that is not a residential property. RZLT is a self-assessed annual tax, calculated at 3% of the market value of the land within the charge to the tax.

Land that appears on an annually revised map published by a local authority, and that is not a residential property, is liable to the tax. This land is known as a relevant site. You are required to review these maps to confirm if your land is subject to the tax.

Certain properties, although appearing on these maps, are excluded from the tax such as existing residential properties subject to Local Property Tax (LPT).

However, you are required to register for RZLT if your residential property:

• is included on an annually revised map
• and
• has a garden or yard that is greater than 0.4047 hectares (1 acre).

For land that met the RZLT criteria on 1 January 2022, or in the course of 2022, RZLT will be:

• first charged on 1 February 2025
• and 
• payable on or before 23 May 2025. 

For land that met the RZLT criteria after 1 January 2022, RZLT will be liable on 1 February in the third year after the year it comes within scope. As such, land that met the RZLT criteria in the course of 2022 will be first liable to the tax on 1 February 2025.

If you own land that is included on an annually revised map, other than a residential property with a garden or yard less than 0.4047 hectares (1 acre), you are required to register as the liable person on the RZLT portal through:

• Revenue Online Service (ROS)
• or
• myAccount.

Registered sites are added to the RZLT portal, which manages all site-related activities, such as:

• viewing sites
• selling or transferring sites
• and
• filing returns.

Once registered, the relevant site is given a unique Site ID by Revenue. The Liable Person (or persons) will be notified of the unique Site ID Number.

Next: How to register for RZLT