Residential Zoned Land Tax
Legislative Context
The Taxes Consolidation Act, 1997 was amended by the Finance Act, 2021 and by subsequent Finance Acts.
The 2021 amendment to the Taxes Consolidation Act introduced 'Part 22A - Residential Zoned Land Tax', which sets out the statutory requirements for the application of the RZLT.
Section 653C of the Taxes Consolidation Act, 1997 (as amended), requires a Local Authority to prepare a map "identifying land that is to be subject to the residential zoned land tax".
Local Authorities were issued with the ' Residential Zoned Land Tax - Guidelines for Planning Authorities, June 2022 ' to aid the identification of land that may be subject to the RZLT.
The Revenue Commissioners will administer the tax on vacant development sites in the areas identified on the final map.
Once in operation, the tax will replace the Vacant Site Levy.
What is 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.
Subsequently, the Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2021 , which amended the Taxes Consolidation Act 1997.
In essence, this new tax will place a charge on vacant land (where no authorised use is taking place) that is serviced and zoned for residential use or mixed use (that includes residential use), in order to increase housing supply and to ensure regeneration of vacant or idle lands.
What land is included in the map?
The mapping includes those areas of the County that are both zoned and serviced and that are considered to meet the criteria for the Residential Zoned Land Tax.
Whilst residential properties may be included on the mapping, they are not liable for the tax.
A residential property means any building which is in use as, or is suitable for use as, a dwelling.
Where gaps appear on this map, a site / property may have been excluded for the following reason:
- Not suitably zoned (e.g. open space / recreational zoning).
- Not suitably serviced.
- Residentially zoned and liable to commercial rates.
- Not vacant or idle (in mixed used zoning).
- Currently on Derelict Sites Register.
- Land is required for infrastructure / community services.
- Significant Archaeology identified.
The map opposite is the annual draft map for the 2025 liability year, published 1st February 2024.
Why is my house on the map?
Your house and garden is identified on the map because it meets the criteria for the tax as:
- it is within a residential led zoning, and,
- it is served by infrastructure required for provision of housing.
Your house and garden are not liable for the tax.
Public Consultation
The various stages of the public consultation process for the residential zoned land tax is set out below.
Consultation Stages:
Publication of annual draft map
Published 1st February, submissions on inclusions/exclusions until 1st April, submissions on rezoning until 31st May.
Respond to land owner submissions
Response on inclusions/exclusions due to landowners by 1st July. Response to landowners on rezoning submissions by 31st July.
Land Owner Appeal
Latest date for land owners to lodge an appeal to An Bord Pleanála on inclusions/exclusions is 1st August. Decisions on rezoning cannot be appealed.
Final Map Published
No later than 31st January of the following year.
What happens next?
A residential zoned land tax will be applied to lands identified on the final map for the 2025 liability year.
Homes that are shown on this map will not be liable for this tax.
Mapping will be reviewed annually with a fresh round of Public consultation each year.
Further Details
For further details please visit our RZLT webpage were the above is expanded upon and a full set of FAQ's are provided:
Details are also available through the Department of Housing, Local Government and Heritage, and Revenue:
