The Residential Zoned Land Tax – Annual Draft Map for 2025
Dublin City Council has prepared and published an annual draft map (under the Taxes Consolidation Act 1997) which identifies lands which are in-scope for the residential zoned land tax (RZLT).
Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax.
Background
The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2021. The tax is an annual tax calculated at a rate of 3% of the market value of land.
The principal purpose of the tax is to encourage the timely activation of zoned and serviced residential development land for housing.
Local Authorities are required to map the lands in scope for the tax. The RZLT will be administered by The Revenue Commissioners.
In 2023 Dublin City Council completed the first annual mapping process with the publication of the final map on 1st December 2023.
The first liability date for the tax has been deferred from 1st February 2024 to 1st February 2025
Annual Draft Map / Revised Final Map for 2025 Year
The annual draft map for the 2025 year was published on 1 February 2024 ahead of the publication of the revised final map in January 2025.
Landowners / third parties now have the opportunity to make submissions regarding the inclusion in or exclusion from the final map of specific sites, or the date on which a site first satisfied the relevant criteria.
Landowners also have an extended opportunity to request the rezoning of land appearing on that map.
For further information on RZLT please read ‘Introduction to Residential Zoned Land Tax’ and ‘Residential Zoned Land Tax – Your Questions Answered’
Submissions
The annual draft map is available for public inspection up to 31 May 2024.
Please note there are two submission deadlines:
- 1 April 2024 for submissions regarding the inclusion in or exclusion from the final map of specific sites, or the date on which a site first satisfied the relevant criteria and,
- 31 May 2024 for submissions regarding rezoning requests.
Although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a submission to remove residential properties from the map
A submission can be made to Dublin City Council as follows:
- A written submission can be made electronically through the webpage at www.dublincity.ie/RZLTMap
Or
- In writing to the “RZLT Map”, Active Land Management Unit, Planning and Property Development Department, Block 4, Floor 3, Civic Offices, Wood Quay, Dublin 8, D08 RF3F.
Please make your submission by one medium only i.e. hard copy or via the website portal.
