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.
The RZLT process has two parts
- Local authorities are responsible for identifying the land that is subject to Residential Zoned Land Tax.
- Residential Zoned Land Tax is administered by Revenue.
Identification of land liable to RZLT
Longford County Council has prepared an annual draft map of the land considered to be in scope for the RZLT as of January 1 2024.
The annual draft map is available to view here, or at Áras an Chontae, Great Water Street, Longford, N39 NH56.
Any interested individuals or parties may make submissions in respect of land on the annual draft map. This is dealt with in further detail below.
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.
Submissions can be made by the public on the annual draft map from 1 February 2024 until 1 April 2024. These submissions can:
- propose a correction to the annual draft Residential Zoned Land Tax map if they feel that the land included on the map does not meet the criteria;
- propose a correction to the date on which land first met the criteria;
- support of the exclusion of their land where it is identified on the map that the local authority proposes to exclude such land from the final annual map for 2025, to be published on or before 31 January 2025; and/or
- propose the inclusion of land, not identified on the map, if it is considered such land meets the criteria.
Landowners may request a change of zoning of their land by 31 May 2024, where such land is identified on an annual draft map.
Land appearing on the annual draft maps, as amended to take into account the outcome of submissions and rezoning requests made in respect of the land on these maps, will be included on the annual final map of land in scope for the tax in the local authority area to be published on 31 January 2025. This land will be subject to the tax in 2025 unless it is exempt as a residential property, as outlined above, or qualifies for any other exemption, as provided for in the legislation.
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. Guidance in respect of the administration of the tax may be found here.
Guidance on the Residential Zoned Land Tax, as prepared and published by the Department of Housing, Local Government and Heritage, to assist planning authorities in publishing the maps can be viewed here.
You can find answers to some frequently asked questions about the RZLT and how to make a submission here.
Making a submission
Any submissions can be made from Tuesday, 1 February 2024 until Monday, 1 April 2024 via one of the following methods:
- By email to firstname.lastname@example.org (please include ‘Residential Zoned Land Tax Submission’ in subject box)
- In writing to RZLT, Longford County Council, Áras an Chontae, Great Water Street, Longford, N39 NH56.
Submissions can be made by 1 April to:
- Identify additional land which may fall into scope, but which is not included in the annual draft map;
- Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria which determine the land in scope;
- Challenge the date from which the land is considered to be in scope; and/or Support the proposed exclusion of land.
Submissions can be made by 31 May to request a change of zoning of land identified on the annual draft map for 2025.
Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on a local authority map, or the date on which the site first met the criteria for inclusion on the map) to the Residential Zoned Land Tax mapping you are seeking, as well as provide a justification for the change sought. The submission must state the criteria set out in Section 653B of the Taxes Consolidation Act 1997 on which you rely in your submission for the land being in or out of scope. The local authority may also request additional information after the receipt of your submission (e.g. proof of ownership or further information).