Residential Zoned Land Tax
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 .
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.
Legislative Context
The Taxes Consolidation Act, 1997 was amended by the Finance Act, 2021 .
This amendment to Act introduces '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. This will occur from January 2024.
Once in operation, the tax will replace the Vacant Site Levy.
What land is included in the map?
This map shows those areas of the County that are both zoned and serviced that may meet the criteria for the Residential Zoned Land Tax.
Residential properties, while shown on the mapping, 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.
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 is not liable for the tax.
Public Consultation
The various statges of the public consultation process for the residential zoned land tax is set out below.
A submission can be made through our consultation portal here:
Consultation Stages:
Public Consultation on Draft Map Commences
Draft Map on display from Tuesday 1st November 2022.
Submissions on Draft Map
Submissions from land owners may query the inclusion of particular lands - do these lands meet the criteria set out in legislation and should they be removed from the mapping? Land owners may also seek a zoning change of their lands that are shown on the mapping. Submissions from third parties identifying other lands that meet the criteria and that should be included/excluded in the mapping.
Consultation on Draft Map Ends
1st Janurary 2023
Respond to Land Owner Submissions
Response to land owners by April 1st 2023
Land Owner Appeal
Latest date for land owners to lodge an appeal to An Bord Plenála - 1st May 2023
Preparation of Supplemental Map
Supplemental map showing additional lands to be published 1st May 2023
Public Consultation on Supplemental Map Commences
1st May 2023
Land Owner Submissions
Only submissions can be made in relation to additional lands shown on the supplemental map. No additional lands can be proposed/added at this stage.
Consultation on Supplemental Map Ends
1st June 2023
Respond to Land Owner Submissions
Response to land owners by 1st August 2023
Land Owner Appeal
Latest date for land owners to lodge an appeal to An Bord Plenála - 1st September 2023
Final Map Published
No later than 1st December 2023
What happens next?
A residential zoned land tax will be applied to lands identified on the final map.
Homes that are shown on this map will not be liable for this tax.
Mapping will be reviewed annually, from January 2025, by the Local Authority with a fresh round of Public Consulation 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:
