Residential Zoned Land Tax (2025)

Open1 Feb, 2025, 09:00 - 1 Apr, 2025, 17:00

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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 was introduced in the Finance Act 2021. The process to identify land to which the tax applies is ongoing and the tax will be due from February 2025 and payable from 23 May 2025.

The tax aims to activate serviced, zoned land for residential or mixed use. This is to boost housing supply and regenerate vacant, idle urban land. These locations have been identified within statutory land use plans as being 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 annual draft and annual final maps – see below.

2) Administration of the tax. This will be undertaken by the Revenue Commissioners. 

The Final Map for 2025, published by 31 January 2025, identifies land that may be liable for the tax in 2025. Owners of such land may make a request to Louth County Council to change the zoning of this land until 1 April 2025.

Making a rezoning request on the final Map 2025

An additional provision was made in the Finance Act 2024, facilitating a further round of rezoning requests to remove land from liability to the tax.  Rezoning requests can only be made for land identified on the final annual map for 2025, published on 31 January 2025.  Rezoning requests for other land will not be considered.

Where lands are identified on the Final Map for 2025  published on 31 January 2025, as being subject to the residential zoned land tax, a landowner  may from 1 February 2025 to 1 April 2025, make a submission in respect of such lands

The final map is available to view here; https://experience.arcgis.com/experience/fced14ec44c44ff5806ee719e4a6d058

A landowner or a person acting on behalf of a landowner  may make a submission to  Louth County Council requesting a variation of the zoning of that land. Any such submission should include.

  • Name and address
  • evidence of ownership (land registry/folio details)
  • detailed reasons  for any rezoning request, which may include continuation of an ongoing economic activity.
  • a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.

 

The landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances, such as their desire to continue with an ongoing economic activity they wish to bring to the local authority’s attention. Any information to support the claims of ongoing economic use should be submitted as part of the rezoning request

Any such written rezoning requests received by 1 April 2025 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority within the relevant statutory period.

Please include your  name and address on a separate page to the content of your submission in order to assist the Louth County Council in complying with the provisions of the Data Protection Act.

 

NB: A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April 2025 from the local authority. This letter of acknowledgement can be used to support a claim to an exemption from the tax arising in respect of the land which is the subject of the request for 2025. This claim must be made in the 2025 annual residential zoned land tax return, which must be made to the Revenue Commissioners on or before 23 May 2025. Please see www.revenue.ie for further  details

 

Submissions shall be made by one medium only, either:

i) via the online consultation portal https://consult.louthcoco.ie/, or

ii) in writing to Residential Zoned Land Tax , the  Compliance and Land Activation Unit,  Town Hall, Crowe Street, Dundalk, Co. Louth A91 W20C

 

Please note rezoning submission can only be made in respect of the Final Map 2025.

Identification of land for the annual draft Map 2026

The draft map for 2026, which will be published by 1 February 2025, identifies land that may be liable for the tax in 2026. Owners of such land – and interested third parties - may make submissions regarding the inclusion of land on this draft map – these submissions must be made by 1 April 2025.

The annual draft map 2026 is available  here :https://experience.arcgis.com/experience/768b153501b44c1cbdbd03678253e986 .

Submissions on the Annual Draft Map 2026 may be made no later than the 1st of April 2025, either in writing to :

  • Residential Zoned Land Tax, The Compliance and Land Activation Unit, Town Hall,Crowe Street,Dundalk, Co Louth A91 W20C.
  • Or via the Louth Public Consultation Portal at https://consult.louthcoco.ie

 

Submissions on the Annual Draft Map for 2026 should be made in one medium only regarding:

 

(I) either the inclusion in or exclusion from the final map of specific sites, or

(II) the date on which a site first satisfied the relevant criteria.

Submissions should include the following:

  • a name and address
  • the reasons for requesting the inclusion or exclusion of lands on the map
  • Where the submission is being made by a landowner submit a map of scale 1:1,000 (urban area) or 1:2,500 (rural area). The map should be clear enough to  identify the location/area of land  which are the subject of the submission.
  • The applicable Parcel ID

Any such written submissions received by 1 April 2025 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority concerned not later than 11 April 2025.

Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on a local authority map, the date on which the site first met the criteria for inclusion on the map, or support for the proposed exclusion of land from 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. After reviewing your submission, the local authority may request additional information, such as proof of ownership.  

The proposed inclusions and proposed exclusions on the annual draft map are subject to submissions received. Any landowner who supports the exclusion of their land should make a submission in support of such exclusion.

Third Party Submissions

If you are making a submission about land that you do not own then you are a third-party submitter.

In your submission you should include:

  • Your name and address.
  • Information to identify the land - either a written description, an Eircode or a map with the area outlined. Where the local authority cannot identify the land, it may not be able to take the submission into account.
  • For land on the map, you may wish to bring to the local authority’s attention to matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed. 
  • Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
  • The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation.

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

Land appearing on the annual draft maps, taking into consideration submissions, will be included on the annual final map of land in scope for the tax in the local authority area. This map will be published on 31 January 2026. This land may be subject to the tax in 2026, unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as provided for in the legislation.

The RZLT map as prepared and published by the local authorities indicates 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 can be found in Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.

The Department of Housing, Local Government and Heritage has published guidance on the Residential Zoned Land Tax. It aims to help planning authorities publish the maps. It can be viewed here.

You can find answers to some frequently asked questions about the RZLT and how to make a submission under the Material Section. 

In what format should submissions be made?


In respect of making any submission, be it by the landowner or a third party, please note the following:   

  • The personal information (data) collected during the consultation process is collected for the purpose of receiving and dealing with submissions.
  • Contact details provided may be used to contact a submitter who claims to be the landowner of a particular site. This will be to request evidence as is necessary to prove their ownership of the site, or request further information from the landowner.
  • A local authority may, where it considers it necessary for the purposes of making the determination, request further information from Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.

For further information on how [local authority] processes Personal Data, please see our Privacy Statement https://consult.louthcoco.ie/en/content/privacy-statement

  • Please identify any parts of your submission that contain personal or commercially sensitive data that you do not wish to be published.

What happens next ?

The local authority will evaluate all written submissions. Then, it will decide and issue a written response to landowners' submissions. Before publishing the final map each year, it will take key steps, including the following:

2026 Annual Draft Map

  • Submissions received in relation to the annual draft map will be published on the local authority website by 11 April 2025 (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
  • Where a landowner requests the exclusion of their land from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1 July 2025.
  • An appeal of the local authority decision on a landowner’s submission on the annual draft map must be lodged by the landowner with An Bord Pleanála by 1 August 2025.

Where a person has requested the addition of a site to the draft map and the local authority considers that site satisfies the relevant criteria, then it will be identified on the next annual draft map, which will be published by the local authority on the following 1 February.

Can I appeal a decision of the local authority?

A landowner has until 1 August 2025 to appeal the local authority decision regarding submissions.  Appeals may be made to An Bord Pleanála in respect of the exclusion of their site from the annual draft map for 2026 on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date to. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.

How can I find out further information about the mapping and submissions process?

​For more details on the annual draft map or submissions, please see 'Your Questions Answered' in the Material Section. For questions about specific land or not covered in FAQs, please contact Louth County Council (Compliance and Land Activation Unit) 042- 9335457

Further information on the process is also available on the Gov.ie/RZLT website.

As outlined above, the RZLT process has two parts.  Local authorities are required to undertake the mapping that identifies the land subject to the tax. The local authority is also responsible for publishing the annual final map. This was published on 31 January 2025 for the 2025 year, and will be revised annually. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners. Queries on the mapping should be made Louth County Council . This includes queries on:

  • Criteria for inclusion on annual draft map
  • Submissions on annual draft map
  • Determinations on annual draft map
  • Appealing a determination (which must be submitted to An Bord Pleanála)
  • Annual final map
  • Zoning submissions on the annual final map for 2025 published 31 January 2025

All queries regarding the administration of the tax should be directed to the Revenue Commissioners. Its website provides details on the general administration of the tax and links to a comprehensive guide to the tax. The Revenue website also provides details on:

  • Liable persons
  • Amount of residential-zoned land tax
  • Obligation to register
  • Obligation on liable person to prepare and deliver return
  • Deferral of, or exemptions from, Residential Zoned Land Tax
  • How to contact Revenue with queries on the administration of RZLT

What do I do if I am a Homeowner?

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

Your house and garden are 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 the 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).

Do I need to make a submission?

It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to 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 Q1 2025 onwards. No action needs to be taken to register at this time.  Please see revenue.ie for details regarding the registration process closer to the time.