Submitting your RZLT returns

Record keeping obligations

The liable person shall keep records to ensure the Residential Zoned Land Tax (RZLT) paid relating to their return filed is correct.

These records may include, but are not limited to, books, accounts and documents relating to:

• a commencement notice, certificate of compliance on completion, planning application and planning permission as they relate to a relevant site
• the valuation of a relevant site, or part thereof, on the valuation date or other specified date
• any claim for an exemption, abatement or deferral of RZLT
• the purchase or sale of a relevant site by the liable person
• the liable person’s evidence of title to a site.

For further information on your record keeping obligations please see Tax and Duty Manual Guidance on the Residential Zoned Land Tax.

Length of time records are to be kept

The records must be kept for a six year period:

• which commences from the end of the year the return is filed
  
• and
• to which the year the records relate.

If you fail to keep any records relating to RZLT, you will be liable to a penalty of €3,000.

For further information on the length of time records are to be kept, please see Tax and Duty Manual Guidance on the Residential Zoned Land Tax.