Revenue eBrief No. 024/26

29 January 2026

Guidance on the Residential Zoned Land Tax – Part 22A TCA 1997

Tax and Duty Manual Part 22A-01-01 - Guidance on the Residential Zoned Land Tax - has been updated throughout and reflects amendments provided for in Finance Act 2025, including the following:

• in section 6 - Exemptions, deferrals and abatements - to reflect:
  • provision in Finance Act 2025 affording landowners an opportunity to request the rezoning of land that appears on a revised map for 2026 published by local authorities by 31 January 2026. Where a landowner whose land appears on the revised map for 2026 submits a request to the relevant local authority for the rezoning of such land between 1 February and 1 April 2026 and meets certain conditions, they may claim an exemption from RZLT for 2026. In order to claim the exemption from the 2026 liability, the landowner must make a rezoning request to the relevant local authority in the period 1 February to 1 April 2026 even if they have requested a change to the zoning of the same land previously.
  • the introduction of an exemption for landowners precluded from developing their land due to an appeal against a grant of planning permission on the land brought by an unconnected third party.
• in section 10.4 - Death - section 653AI TCA 1997 - to reflect an amendment which provides that RZLT arising in respect of liability dates in the period after the death of the deceased and before the administration of the estate is completed, will not become due and payable until the earlier of 12 months from the grant of probate or grant of letters of administration of the deceased person's estate, or 24 months from the date of death of the deceased person, even when the land is sold before that date.
• consequential amendments to Part 22A that were required on foot of the introduction of the Planning and Development Act 2024.