What you need to do

Check if your land is on an annually revised map

Local authorities have prepared and published maps identifying land within the scope of the Residential Zoned Land Tax (RZLT).

These annually revised final maps are published by local authorities by 31 January each year starting in January 2025.

Local authorities will update these maps annually  to include any additional land which falls within the scope of the tax and to exclude any land that has fallen outside the scope of the tax.

You should check these maps to assess if your property is chargeable to RZLT.

RZLT revised and draft maps

Revised map for 2025

The revised map for 2025, published on 31 January 2025, identifies land that may be liable for the tax in 2025. Owners of such land must make a request to the relevant local authority to change the zoning of this land before 1 April 2025.

If certain conditions are met, a landowner may claim an exemption from the 2025 liability on foot of making such a request.

In order to avail of this exemption, landowners are required to submit a new rezoning request even where one has previously been submitted in respect of such land. 

Draft revised map for 2026

The draft revised map for 2026, published by 1 February 2025, identifies land that may be liable for the tax in 2026.

Owners of such land and interested third parties may make submissions to the relevant local authority regarding the inclusion of land on this draft revised map, or the date land met the criteria to be included on a map.

These submissions must be made before 1 April 2025. 

Residential Properties

Please note that, although they may be included on these maps, it is not necessary to make a rezoning request or submission to remove residential properties from the map.

For queries regarding the inclusion of land on RZLT maps, including queries about zoning and servicing, please contact the relevant local authority.

If you disagree with the local authority decision to include your land on a map, you may appeal to An Bord Pleanála.

Are there any exclusions from RZLT?

Residential properties are excluded from RZLT, even if they appear on an annually revised map. However, depending on the size of your garden or yard, you may still have to register for RZLT.

Certain types of land are excluded from RZLT despite being zoned for residential use and serviced and do not appear on RZLT maps. An example could include a shop, liable to pay commercial rates, which provides services to residents of a nearby residential area.

Next: Check if you are liable for RZLT