What you need to do

Overview

The Government has introduced a Residential Zoned Land Tax (RZLT). This will encourage an increase in the supply of housing with the development of lands that have been serviced and zoned wholly or partly for residential use. It is a self-assessed annual tax, calculated at 3% of the market value of land within the charge of the tax.

Relevant site

A relevant site is land that appears on an annually revised map published by the relevant local authority where the land is:

• zoned as being suitable for residential development, or for a mixture of uses that includes residential use
• and
• serviced, within the scope of the RZLT, with certain exceptions.  

You are required to review these maps to confirm whether or not your land is subject to the tax.

Excluded properties

Certain properties are excluded from the RZLT, even if they appear on an annually revised map. Properties that are excluded from the RZLT include existing residential properties subject to Local Property Tax (LPT). However, you must register for the RZLT if your residential property:

• is included on an annually revised map
• and
• has a garden or yard that is greater than 0.4047 hectares (1 acre).

Rezoning requests 2025

Where certain conditions are met you, as a landowner, can claim an exemption from the RZLT for 2025 by making a rezoning request. To claim the exemption for 2025, you must submit the rezoning request to the relevant local authority.

This applies even where a previous rezoning request has been submitted in respect of such land. Further information on this rezoning process is available on gov.ie/rzlt.

To claim this exemption, you must have registered for the RZLT and filed a 2025 RZLT Return by 23 May 2025.

Note

The Finance Act 2024 provides an opportunity to make a rezoning request. This request should be made to local authorities for land which appears on the revised map for 2025 (published on 31 January 2025).

Next: Check if your land is on an annually revised map