Revenue extends RZLT filing deadline
On 22/05/2025, Revenue announced that the deadline for submission of annual Residential Zoned Land Tax (RZLT) returns for 2025 has been extended to Friday 30 May 2025.
Revenue has seen positive levels of engagement from site owners in respect of their RZLT obligations to date, with liabilities of approximately €12 million having been paid. Revenue is, however, aware that some site owners have commenced the process to register for RZLT, but have not yet submitted a return. The extension announced today will support taxpayers by giving them additional time to complete this process.
RZLT is an annual self-assessed tax which applies to land which has been zoned for residential use, and is serviced. The tax aims to incentivise landowners to activate existing planning permissions for housing on land identified on maps published by Local Authorities as meeting this criteria, or to engage with planning authorities and seek planning permission in respect of such land.
The tax applies from 2025 onwards, at a rate equal to 3% of the market value of the relevant site. Site owners with land which has been included on the Local Authority 2025 Revised Maps should register for RZLT and submit their return online, through ROS or myAccount.
Site owners are reminded that there is a 24 hour turnaround time between completing the RZLT registration and issuance of the Site ID required to complete the RZLT Return. As such, early engagement with the registration process is encouraged.
Information on how to register for ROS and myAccount is available on the Revenue website, Online Services. Taxpayers should ensure that they have as much information to hand as possible when completing their registration, to ensure that their identity can be verified. If it is not possible to verify the taxpayer’s identity online, password and registration details will be issued by standard post.
Taxpayers using an agent or advisor to assist them in filing their RZLT return should note that their agent or advisor must be linked to their Revenue record through the Agent Link Manager Application process. As part of this process, the agent or advisor should initiate the link request, and the taxpayer will then receive a prompt, through their ROS inbox notification or MyEnquiries, to review and accept the request. Further details on the Agent Link Manager Application process can be found here.
As a self-assessed tax, site owners are responsible for determining whether they have a liability to RZLT, and, if so, for satisfying their pay and file obligations. To assist site owners in understanding their RZLT obligations, Revenue has published comprehensive guidance and recorded a number of video information sessions. This information, which is accessible here, includes step by step guidance on how to register for RZLT and complete the RZLT return.
Site owners should familiarise themselves with this guidance and act now, taking all relevant steps to ensure they are fully compliant with their RZLT obligations.
Surcharges will be applied where a site owner, who is required to submit an RZLT return, fails to do so. These surcharges range from 10% to 30%, and further information in respect of same can be found on the Revenue website.
Further information on RZLT maps can be found here. Any queries in respect of RZLT maps should be addressed to the relevant Local Authority.
[ENDS 22/05/2025]