The Residential Zoned Land Tax – Final Map for 2025

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.

Dublin City Council identified land in scope for the tax through the publication of a revised draft map in February 2024. The 2025 annual mapping process is now complete with the publication of the final map on 31st January 2025. 

The first liability date of the tax is 1st February 2025. The administration of the Residential Zoned Land Tax is undertaken by the Revenue Commissioners.

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

Rezoning Request Submissions on the Final Map for 2025

Where land is identified on the final map for 2025, published on 31st January 2025, as being subject to the residential zoned land tax, a person may from 1st February 2025 to 1st April 2025, in respect of aforementioned land that such a person owns, make a submission to Dublin City Council requesting a variation of the zoning of that land. 

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

• A written submission can be made electronically  through the webpage at engage.dublincity.ie/en-IE/projects/residential-zoned-land-tax-rezoning-request-submission-form-on-the-final-map-for-2025

  Or

• In writing to the “RZLT Map”, Active Land Management Unit, Planning and Property Development Department, Block 4, Floor 2, 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.

Any such submission should include evidence of ownership, detailed reasons for any rezoning request, which may include continuation of an ongoing economic activity, along with a map to a scale of 1:1,000 clearly identifying the relevant plot of land.

Any such written rezoning requests received by 1st April 2025 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by Dublin City Council within the relevant statutory period.  A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30th April from Dublin City Council to the landowner. This acknowledgement letter can be used to support a claim to an exemption from the tax arising in respect of the land which is the subject of the request for 2025. This claim must be made in the 2025 annual residential zoned land tax return, which must be made to the Revenue Commissioners on or before 23rd May 2025. Please see www.revenue.ie for details

All rezoning requests made will be considered by Dublin City Council having regard to the proper planning and sustainable development of the area.

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