Residential Zoned Land Tax
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.
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.
|R1 – Proposed Residential
|R2 – Existing Residential
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.
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.
Email [email protected] with any queries.
E: [email protected]
- Pre-Planning Application Form – Word format
- Pre-Planning Application Form
- Planning Application Form – Word format
- Planning Application Form
- Public Site Notice – Word format
- Public Site Notice(As Gaeilge) - Word format
- Public Site Notice
- Public Site Notice (As Gaeilge)
- Further Info Site Notice
- Further Info Site Notice(As Gaeilge)
- Further Info Site Notice (Word format)
- Further Info Site Notice(As Gaeilge) (Word format)
- Extension Of Duration Form
- Further Extension Of Duration Form
- Site Characterisation Application Form
- Site Assessment Checklist
- EPA Code of Practice
- EPA Code of Practice FAQ's - Further information is available on the E.P.A. website at www.epa.ie
- Policy on Taking in Charge of Housing Estates
- Housing Estate Taking in Charge Form
- Section 57 Application Form ( Protected Structure)
- Copyright and Related Rights Act, 2000 Declaration made under Section 74 (4)
- Enforcement Complaint Form
- Section 5 Application Form
- Certificate of Exemption
- Certificate of Exemption - Explanatory Memorandum
- Article 10(6)(a) Exemption Application Form
- Form 15 - Homesharing and short term letting.
- Form 16 - Short term letting 90 day exceeded.
- Form 17 - End of year form for short term letting.
- Form 18 - Large-scale Residential Development Meeting Request Form
- Form 19 - To accompany Large-scale Residential Development Application