Submitting your RZLT returns

Information required for an RZLT return

The liable person on 1 February 2025, must file an RZLT return for their relevant site with Revenue on or before 23 May 2025. The liable person is generally the owner of the 'relevant site'.

There may be more than one liable person for a relevant site. The 'designated liable person' must provide information for all liable persons in respect of the site.

For further information on filing an RZLT return please see Tax and Duty Manual Guidance on the Residential Zoned Land Tax.

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