Residential Zoned Land Tax (RZLT)

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.

The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2021. The process to identify land to which the tax applies is now underway and the tax will be payable from 2024.

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 locations. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefited from investment in the key services to support the delivery of housing. 

A brief overview of the RZLT can be viewed on our online storeymap:

StoryMap

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 and supplemental 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

Dún Laoghaire-Rathdown previously prepared a draft map of the land considered to be in scope for the RZLT as of October 1, 2022. The draft map was published on 1st November 2022 and people were able to make submissions until 1st January 2023.

Supplemental map stage – submissions closed

A supplemental map was prepared, which showed additional land that the local authority considered to meet the relevant criteria for inclusion on the final map. The supplemental map was published on 1st May and people were able to make submissions until 1st June. Determinations are due to be issued to landowners by 1st August. 

Please note that although residential properties may be included on the draft or supplemental maps, they are not subject to RZLT. It is not necessary to make a submission to remove this type of residential property from the map. 

Final map 

A final map of land meeting the relevant criteria for the tax will 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.

The administration of the RZLT is a matter for the Revenue Commissioners. Existing residential properties shall be exempt.

Supporting documentation

• 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 on the Revenue website.
• Section 28 “Residential Zoned Land Tax Guidelines for Planning Authorities” can be viewed here.
• Revenue Commissioners “Tax and Duty Manual - Guidance on the Residential Zoned Land Tax” can be viewed here.

You can find answers to some frequently asked questions about the RZLT here.