Residential Zoned Land Tax (RZLT)

Overview

Note

The Finance Act 2024 provides an opportunity for a rezoning request to Local Authorities on land, which will appear on a revised map to be published on 31 January 2025.

Where such a rezoning request has been made, an exemption from RZLT may be claimed for 2025 where certain conditions are met. To claim an exemption, you must register for RZLT and file an RZLT return.

RZLT registration will open in January 2025.

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).

RZLT will apply to land that on, or after, 1 January 2022, is:

• zoned for residential use
• and
• serviced.

In general, land is serviced where it has sufficient access to the infrastructure required for residential development. This includes roads, paths, lighting and access to water supply and services, including sewers and drainage.

Each local authority will prepare and publish a map identifying land within the scope of RZLT. The first draft maps were published by local authorities on 01 November 2022. Local authorities will update these maps annually from 2025 onwards for changes in the zoning and servicing status of land.

You may make a submission to the local authority to exclude land on a map. You may also make a submission to include land which is not shown on a map. If you disagree with the local authority decision with regard to your land, you may appeal to An Bord Pleanála.

Landowners can submit a request to the local authority to amend the zoning status of land included on the map.

Next: RZLT due date and excluded properties