Revenue eBrief No. 019/25
23 January 2025
Operational guidelines for registration of a site for Residential Zoned Land Tax (RZLT) - Site Registration
Tax and Duty Manual Part 22a-01-02 - Guidelines on the Operation of Residential Zoned Land Tax (RZLT) Site Registration has been created.
These guidelines detail the process of the following:
- Registering a relevant site for RZLT.
- Registering a relevant site where planning permission has been granted on a portion of a site.
- Submitting a declaration of the commencement of non-residential development.
Residential Zoned Land Tax (RZLT) is an annual tax. It is calculated at 3% of the market value of land within its scope. It will apply from 2025 onwards. Certain properties are excluded from the tax such as existing residential properties liable for Local Property Tax (LPT).
Local authorities have prepared and published maps identifying land within the scope of the Residential Zoned Land Tax (RZLT).
The revised final maps are published by local authorities by 31 January each year starting in January 2025.
Maps should be checked to assess if a property is chargeable to RZLT.