Revenue eBrief No. 031/25
04 February 2025
Part 22A-01-01 – Guidance on the Residential Zoned Land Tax – Part 22A TCA 1997
Tax and Duty Manual Part 22A-01-01 - Guidance on the Residential Zoned Land Tax has been updated throughout, and reflects amendments included in recent Finance Acts, including to the following sections:
- Section 2: What land does RZLT apply to?
- Section 4: Administration
- Section 6: Exemptions, deferrals and abatements
- Section 10: Other Issues