Revenue eBrief No. 079/25
07 April 2025
Quick Start Guide to Residential Zoned Land Tax
Revenue has published a Quick Start Guide to Residential Zoned Land Tax (RZLT)Residential Zoned Land Tax (RZLT) - Quick start guide.
The purpose of the Quick Start Guide to RZLT is to provide an overview of the key information a land or property owner needs to assist them in fulfilling their RZLT obligations. The guide outlines the steps that land or property owners should take in order to determine what, if any, RZLT obligations they may have in 2025 and future years.
It also highlights further sources of RZLT information that are available on the Revenue website and local authority websites.
The return and payment of RZLT for 2025 is due to be filed and paid on or before 23 May 2025 and returns processing is now active. Owners of land within the scope of RZLT may register for RZLT (see Part 22A-01-02), file a return and make RZLT payments (see Part 22A-01-04), as appropriate, on ROS\MyAccount.