The Residential Zoned Land Tax
The Government’s Housing For All – A New Housing Plan for Ireland proposed a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.
The Residential Zoned Land Tax was introduced in the Finance Act 2021. The process to identify land to which the tax applies is ongoing and the tax will be due from February 2025 and payable from 23 May 2025.
The tax aims to activate serviced, zoned land for residential or mixed use. This is to boost housing supply and regenerate vacant, idle urban land. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing.
The RZLT process has two parts:
1) Identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of annual draft and annual final maps – see below.
2) Administration of the tax. This will be undertaken by the Revenue Commissioners.
The final map for 2025, published by 31 January 2025, identifies land that may be liable for the tax in 2025. Owners of such land may make a request to Dublin City Council to change the zoning of this land until 1 April 2025. If certain conditions are met, a landowner may be exempt from the 2025 liability on foot of such a request. Click HERE (link to Final Map 2025 page) to see more detail.
The draft map for 2026, which will be published by 1 February 2025, identifies land that may be liable for the tax in 2026. Owners of such land – and interested third parties - may make submissions regarding the inclusion of land on this draft map – these submissions must be made by 1 April 2025. Click HERE (link to Annual Draft 2026 page) to see more detail.
Further information on the process is also available on the Gov.ie/RZLT website.
Please note that although they are included on these maps, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a rezoning request or submission to remove this type of residential property from the map.
For more details on the annual draft map or submissions, please see 'Your Questions Answered'. For questions about specific land or not covered in FAQs, please contact the Active Land Management Unit, Planning and Property Development Department, Block 4, Floor 3, Civic Offices, Wood Quay, Dublin 8, D08 RF 3F.
Further information on the process is also available on the Gov.ie/RZLT website.
As outlined above, the RZLT process has two parts. Local authorities are required to undertake the mapping that identifies the land subject to the tax. The local authority is also responsible for publishing the annual final map. This was published on 31 January 2025 for the 2025 year, and will be revised annually. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners. Queries on the mapping should be made to Dublin City Council. This includes queries on:
• Criteria for inclusion on annual draft map
• Submissions on annual draft map
• Determinations on annual draft map
• Appealing a determination (which must be submitted to An Bord Pleanála)
• Annual final map
• Zoning submissions on the annual final map for 2025 published 31 January 2025
All queries regarding the administration of the tax should be directed to the Revenue Commissioners. Its website provides details on the general administration of the tax and links to a comprehensive guide to the tax. The Revenue website also provides details on:
• Liable persons
• Amount of residential-zoned land tax
• Obligation to register
• Obligation on liable person to prepare and deliver return
• Deferral of, or exemptions from, Residential Zoned Land Tax
• How to contact Revenue with queries on the administration of RZLT
Your house and garden are identified on the map because it meets the criteria for the tax, which is based on residential-led zonings and servicing by infrastructure suitable for the provision of housing. The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).
It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT.
If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from Q1 2025 onwards. No action needs to be taken to register at this time. Please see revenue.ie for details regarding the registration process closer to the time.