The Residential Zoned Land Tax (RZLT)

Draft Map Stage - Submissions Closed

Dublin City Council prepared and published a draft map for the Residential Zoned Land Tax (RZLT) as it pertains to the Dublin City Council area on 1st November 2022.  Submissions on the draft Map stage are now closed. 

Supplemental Map Stage - Make a submission

Dublin City Council has prepared a supplemental map which identifies additions to the draft RZLT Map published by DCC. The supplemental map has been prepared and published for the purposes of identifying land that satisfies the relevant criteria and is to be subject to the residential zoned land tax. 

The preparation and publishing of the supplemental map is the second 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

Submission Closed

Supplemental Map

not later than 1st May 2023

Final Map

1st December 2023


Review Map



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


Submissions can be made by the public on the Dublin City Council RZLT supplemental map by 1st June 2023 (up to but not including midnight on 1st June 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 supplemental map on the basis that those lands do not meet the 'Criteria for Inclusion' in the map ; challenge the date on which the land is considered to meet this criteria or can request a change of zoning.

Submissions by landowners should include a name and address, reasons for exclusion of lands, along with a map of scale 1:1000, clearly identifying the area of land subject of the submission.

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

A written submission can be made electronically 


In writing to the “RZLT Supplemental Map”, Active Land Management Unit, 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 June 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 June 2023.

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

Residential Zone Land Tax (RZLT) Supplemental Map Submission Form