Submitting your RZLT returns
Overview
The liable person, generally the owner, on 1 February 2025 must file an RZLT return with Revenue on or before 23 May 2025.
Note
The liable person for a relevant site on 1 February each year must file the RZLT return for that site by the following 23 May.
This obligation is subject to certain exceptions.
Owners of residential properties with curtilage (gardens or yards) greater than 0.4047 hectares (1 acre) included on an annually revised map are:
- required to register their site
- and
- not required to file an annual RZLT return.
Next: Information required for an RZLT return