Update on Residential Zoned Land Tax
Today, 09/06/2025, Revenue announced that approximately 1,800 Residential Zoned Land Tax (RZLT) returns have been filed to date, with liabilities of almost €40 million paid.
RZLT applies to land which is zoned for residential use and is serviced, and which has been identified on maps published by Local Authorities as being within the scope of the tax. RZLT aims to prompt residential development by incentivising landowners to activate existing planning permissions, or to engage with planning authorities to seek planning permission in respect of relevant land.
2025 is the first year in which a charge to RZLT arises, and in the days leading up to the filing deadline Revenue observed a notable increase in the number of site owners registering for RZLT and filing a return. To support site owners in complying with their new obligations under RZLT, Revenue extended the 2025 filing deadline by one week, to 30 May 2025.
Site owners have continued to engage with the RZLT registration and filing system in the days following the extended filing deadline. While this level of engagement is welcome, site owners are reminded that RZLT is a self-assessed tax and, as such, they are expected to take all reasonable steps to determine whether they have an RZLT liability and, if so, to ensure they meet their pay and file obligations.
Site owners are strongly encouraged to familiarise themselves with the RZLT guidance material published by Revenue. Site owners who meet the conditions for an exemption or deferral from RZLT are reminded that they must still file a return in order to claim the relevant exemption or deferral.
Surcharges, ranging from 10% to 30% of the annual RZLT liability, apply to late RZLT returns. The rate of surcharge applicable depends on the length of delay in filing.
Site owners who are liable to RZLT and have not yet filed a return, or have not yet paid their RZLT liability, are urged to take immediate action to avoid any further surcharges applying.
[ENDS 09/06/2025]