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Revenue eBrief No. 071/25

21 March 2025

Operational guidelines for registration of a site for Residential Zoned Land Tax (RZLT) – Site Registration

TDM 22a-01-02 - Guidelines on how to register a site for Residential Zoned Land Tax (RZLT) has been updated to include:

  • Information relating to where multiple Parcel IDs have been issued for an area of land by the local authority and how to include at site registration.
  • Update to site registration field on the date RZLT may be charged or would be charged but for the commencement of Non-Residential Development.
  • Information for non-resident owners on how to obtain a Tax Registration Number (TRN).

TDM 22a-01-03 - Guidelines on how submit a Transfer or Sale Return for a site subject to Residential Zoned Land Tax (RZLT) has been updated to include:

  • Information on how to view a payment of RZLT.
  • How to print confirmation of payment of RZLT relating to a site.

Published: 21 March 2025 Print this page

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