The Residential Zoned Land Tax (RZLT) is a tax aimed at activating serviced and residentially zoned land for housing. Local authorities are responsible for identifying the land that is subject to RZLT.

Introduction

The Residential Zoned Land Tax was introduced in the Finance Act 2021. The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use, including residential use, in order to increase housing supply and to ensure regeneration of vacant and idle lands in urban areas. These areas have been identified within statutory land use plans as appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing.

• Local authorities are responsible for identifying the land that is subject to Residential Zoned Land Tax.
• Residential Zoned Land Tax is administered by Revenue.

Land subject to RZLT

The process to identify and map land that is subject to RZLT is undertaken annually by local authorities.

The initial mapping process has involved local authorities publishing draft and supplemental maps and allowing landowners, and others, to make submissions on these maps. Submissions by landowners could challenge the inclusion of their land on a map, the date on which land first met the relevant criteria, or they could seek to re-zone the land.

 

The Kerry County Council final RZLT map for 2024 is now available here and may also be inspected at Room 13, Planning Department, County Buildings, Rathass, Tralee, Co. Kerry.

The map includes lands that meet the relevant criteria for inclusion on the map as set out in the current legislation.

The total areas identified on the final map.

 

Zoning	Area (ha)
R1 – Proposed Residential	231.96
R2 – Existing Residential	1,041.72

The final map does not reflect appeal decisions or judicial review decisions made after 1 November 2023 regarding land identified on the draft or supplemental maps published in November 2022 and May 2023, respectively.  Where these decisions are made by 1 January 2024, they will be reflected on the draft revised final map for 2025 – see below.  The revised final map will be published by 31 January from 2025 onwards.

Residential Zoned Land Tax will be charged annually from 1 February 2025 onwards (subject to the passing of Finance (No.2) Bill 2023). The tax will be administered by the Revenue Commissioners and landowners will have to register for the tax – further information regarding the administration of the tax by Revenue is available here.

Making submissions on the RZLT map

There is no opportunity to make submissions in respect of land identified on the final map published on 1 December 2023.

There will be a chance to make submissions in respect of land on the draft revised final map for 2025 during 2024.

A draft revised final RZLT map for 2025 will be published by 1 February 2024.

The draft revised final RZLT map for 2025 will include land that the local authority considers to be in scope for the tax, which may include land already identified on the 2024 final map, published by 1 December 2023. The draft revised final map will reflect any legislative, zoning or servicing changes and any appeal or review outcomes, as of 1 January 2024.

Submissions can challenge the inclusion or exclusion of land on the draft revised final map for 2025 based on the relevant criteria. In addition, rezoning requests may be made by owners of land on the map.

 

Residential properties

Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a submission to remove this type of residential property from the map.

 

More information

The legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here

 

Email [email protected] with any queries.