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. The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2023, and the process to identify land to which the tax applies is now underway. This tax will be payable from 2024.

This tax is to activate land that is serviced and zoned for residential use or mixed use. This is to increase housing supply and to ensure regeneration of vacant and idle lands in urban locations. These locations 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. 

The RZLT process has two parts:

1) Identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of draft, supplemental, and final maps - see below.

2) Administration of the tax, which is to be undertaken by the Revenue Commissioners from 2024 onwards.

Identification of land liable to RZLT

Land liable to RZLT is identified through a staged process as outlined below.

Draft Map Stage - submissions closed

Longford County Council prepared and published a draft map of the land considered to be in scope for the RZLT as of 1 November 2022. 

Submissions could be made in respect of land on the draft map up to 3 January 2023.  Submissions could challenge the inclusion of land on the draft map, the date on which land was considered to fall within the scope of the tax, or request a change in zoning. Submissions could also identify additional land considered to be in scope for the tax.

If a submission on the draft map was made relating to land owned by an individual, Longford County Council was obligated to consider and respond to the submission.

The total area identified in County Longford is 380.74 hectares. This map is available online. It is also available to view in person at Longford County Council offices on Great Water Street and in Longford Libraries. 

View Draft Map button

Longford County Council is not publishing a Residential Zoned Land Tax Supplemental Map.

Residential Zoned Land Tax Supplemental Maps include additional land identified as being within the scope of the tax, over and above the land which has already been included on draft maps published on 1 November 2022. Where no additional land has been identified as being in scope, Longford County Council is not required to publish a supplemental map in accordance with Section 653F of the Taxes Consolidation Act 1997. 

Additional land may be identified for inclusion on the supplemental map due to changes in zoning or investment in services. Land which was identified through submissions made on the draft map or which has otherwise become known to the local authority as meeting the criteria for the tax may also be included.  As no additional land met these Longford County Council are not publishing a Supplemental map. 

Note: although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. 

The final map of land in scope for the tax in the local authority area is to be published on 1 December 2023. This land will be subject to the tax unless it is exempt as a residential property, as outlined above, or falls within any other exemption provided for in legislation. The final map will be reviewed and revised annually from 2025 onwards.

More information on RZLT

The RZLT map as prepared and published by the local authorities includes lands that meet the relevant criteria for inclusion on the map as set out in the legislation. 

The administration of the RZLT is a matter for the Revenue Commissioners.

The legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997 as introduced in Finance Act 2021 and amended in Finance Act 2022. Guidance in respect of the administration of the tax may be found here.

The Residential Zoned Land Tax Guidelines, as prepared and published by the Department of Housing, Local Government and Heritage, to aid planning authorities in publishing the maps can be viewed here.

Can I appeal a decision of the local authority?

A landowner had until 1 May 2023 to appeal the local authority decision regarding submissions made in respect of the Draft map to An Bord Pleanála.

Further information on the process is also available via ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’. 

As outlined above, the RZLT process has two parts.  Local authorities are required to undertake the mapping which identifies the land which is subject to the tax, including an annual update of the Final map which will be published on 1 December 2023. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners.

All queries regarding the administration of the tax should be directed to the Revenue Commissioners. This includes queries on:

  • What constitutes a relevant site for the purpose of RZLT
  • Liable persons
  • Amount of residential zoned land tax
  • Obligation to register
  • Obligation on liable person to prepare and deliver return
  • Deferrals and abatements of residential zoned land tax, as well as exemptions from same

Having regard to the respective roles of local authorities and the Revenue Commissioners in the RZLT process, queries on the mapping should be made to Longford County Council. This includes queries on:

  • Criteria for inclusion on Draft map (draft map published on 1 November 2022)
  • Submissions on Draft Map (deadline passed 3 January 2023)
  • Determinations on Draft Map (landowners advised of determinations on or before 1 April 2023)
  • Supplemental map (published 1 May 2023) - Longford County Council is not publishing a Supplemental map as outlined above.
  • Final map – to be published no later than 1 December 2023
  • Annual revised Final map – to be published annually from 2025 onwards

What to do if I am a homeowner?

My house and garden is contained on the map. What is the consequence?

Your house and garden is identified on the map because it meets the criteria for the tax, which is based on residential led zonings and servicing by infrastructure suitable for provision of housing.  The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).

What if my garden is greater than 0.4047ha (1 acre)?

If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from late 2023 onwards. No action needs to be taken to register at this time.  Please see revenue.ie for details closer to the time.

Criteria for inclusion in map

Section 653B of the Taxes Consolidation Act 1997 states:-

In this Part, a reference to land which satisfies the relevant criteria is a reference to land that—

(a) is included in a development plan, in accordance with section 10(2) (a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—

               (i) solely or primarily for residential use, or

               (ii) for a mixture of uses, including residential use,

(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and

(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains,

but which is not land—

(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the                meaning of the Act of 2000) which is not unauthorised development (within the meaning of         the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provide           services to residents of adjacent residential areas,

              (ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is   vacant or idle,

              (iii) that it is reasonable to consider is required for, or is integral to, occupation by—

                              (I) social, community or governmental infrastructure and facilities, including infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,

                              (II) transport facilities and infrastructure,

                              (III) energy infrastructure and facilities,

                              (IV) telecommunications infrastructure and facilities,

                              (V) water and wastewater infrastructure and facilities,

                              (VI) waste management and disposal infrastructure, or

                              (VII) recreational infrastructure, including sports facilities and playgrounds,

               (iv) that is subject to a statutory designation that may preclude development, or

               (v) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.