The Residential Zoned Land Tax

Dublin City Council has prepared a Draft Map for the Residential Zoned Land Tax (RZLT) as it pertains to the Dublin City Council area. This dedicated webpage is to help keep you informed and help assist you in engaging with the Dublin City Council RZLT map making process. 

The Residential Zoned Land Tax was introduced in the Finance Act 2021.  The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use, including residential use, in order to increase housing supply and to ensure regeneration of vacant and idle lands in urban locations.

Local Authorities are required to map the lands in scope for the tax.  The RZLT will be administered by The Revenue Commissioners. 

This Dublin City Council RZLT draft map has been prepared for the purposes of identifying land that satisfies the relevant criteria and is to be subject to the residential zoned land tax.    

For further information on RZLT please read ‘Introduction to Residential Zoned Land Tax’ and ‘Residential Zoned Land Tax – Your Questions Answered

The preparation of the Draft Map is the first stage in the RZLT map making process.  The map stages are set out in the table below:

Residential Zoned Land Tax – Map Stages

RZLT Map Stage

Date of Publication

We are here

Draft Map

1st November 2022

Supplemental Map

1st May 2023

Final Map

1st December 2023

Review Map

Annually

Submissions

Submissions can be made by the public on the Dublin City Council RZLT draft map by 1st January 2023 (up to but not including midnight on 1st January 2023)

It is not necessary to make a submission to remove residential properties from the map.

Submissions can challenge the inclusion of particular lands on the draft map on the basis that those lands do not meet the criteria for inclusion in the map Link Here; the date on which the land is considered to meet this criteria; or can request a change of zoning.

During the draft map stage, submissions can also identify additional land which appears to meet the criteria and so falls into scope and which may be placed on the supplemental map.

Submissions should include a name and address, reasons for inclusion or exclusion of lands, along witha map of scale 1:1,000 where the submission is made by a landowner, clearly identifying the area of land subject of the submission.

For further guidance on making a submission please read ‘Introduction to Residential Zoned Land Tax’ and ‘Residential Zoned Land Tax – Your Questions Answered

A submission can be made to Dublin City Council as follows:

Or

  • In writing to the “RZLT Map”, Planning and Property Development Department, Block 4, Floor 3, Civic Offices, Wood Quay, Dublin 8, D08 RF3F (see link below to a downloadable submission form; this form has been prepared to assist you in making a submission)

Any such written submissions received by 1st January 2023 other than such elements of a submission which may constitute personal data, shall be published on the Dublin City Council website not later than11th January 2023.

If you are making a submission in respect of land that you own or on behalf of the landowner, please note the following:

  • Your name and address
  • Submissions from a landowner in respect of their own land must be accompanied by an Ordnance Survey map showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas) suitable to identify the land in question. Please note the local authority may request proof of site ownership.
  • If your land is on the map, you may wish to bring to the local authority’s attention matters which demonstrate that the land is not in scope for the tax, or that the date which the land was considered in-scope is not correct and should be changed. 
  • Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions which should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
  • The submission should set out any justification for inclusion or exclusion of land,

with reference to the criteria in the legislation.

  • If you are making a submission in relation to zoning, please note that a submission requesting a change in zoning can only be made in relation to land that is already on the map.
  • Where a land use zoning change is sought, the landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances which they wish to bring to the local authority’s attention.

If you are making a submission about land that you don’t own then you are a third-party submitter. Third parties cannot make a submission in relation to zoning.

In your submission you should include:

  • Your name and address
  • Information to identify the land - either a written description, an Eircode or a map with the area outlined. Where the local authority cannot identify the land they may not be able to take the submission into account.
  • For land on the map, you may wish to bring to the local authority’s attention matters which demonstrate that the land is not in scope for the tax, or that the date which the land was considered in-scope is not correct and should be changed. 
  • Is the land not currently on the draft map and is your submission recommending that it should be considered in scope for the tax?
  • Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions which should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
  • The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation.
RZLT Draft Map Submission Form