RZLT PHASE 2 CONSULTATION PERIOD (2nd APRIL TO 31st MAY 2024)
The second phase of the Residential Zoned Land Tax (RZLT) Annual Draft Map 2024 consultation remains open for LANDOWNERS ONLY “SEEKING LAND-USE ZONING CHANGE”. Submissions can be made from 2nd April until 31st May 2024 (inclusive). All submissions for this phase will be published, on this consultation portal, not later than 10th June, 2024.
PLEASE NOTE:
AFTER 1st APRIL 2024, ANY SUBMISSIONS MADE THAT DO NOT RELATE TO “LANDOWNERS SEEKING LAND USE ZONING CHANGES” CANNOT BE CONSIDERED AND WILL BE RETURNED.
Request to Vary the Zoning of Land
Where land is identified on the annual draft map as being subject to the residential zoned land tax and where the land identified on the annual draft map is included in a development plan or local area plan in accordance with section 10(2)(a) or 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,
a person may on or before Friday 31st May 2024, in respect of aforementioned land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land. Any such submission should include evidence of ownership, detailed reasons for any rezoning request, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.
Any such written rezoning requests received by 31st May 2024 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 10th June 2024.
All rezoning requests made will be considered by the Local Authority having regard to the proper planning and sustainable development of the area.
The Residential Zoned Land Tax 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 2025.
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 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, which is to be undertaken by the Revenue Commissioners from 2025 onwards.
Louth 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 here and at Louth County Council offices in Drogheda, Dundalk and Ardee.
Please note that although they are included on the map, residential properties are not subject to the Residential Land Zoned Tax (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.
Where residential properties are larger than 0.4047 hectares (1 acre), they are similarly not subject to the RZLT but must register with the Revenue Commissioners.
As announced in Budget 2024 the first liability date for the tax will be deferred from 01 February 2024 to 01 February 2025.
Table 1 - Settlements for which a Draft Map has been prepared
Submissions or observations should be made by one medium only, by one of the following means:
Here on this consultation portal, using the 'Make a Submission' link
In writing to: Forward Planning Unit, Residential Zoned Land Tax, Louth County Council, Town Hall, Crowe Street, Dundalk, Co. Louth A91 W20C and should be marked ‘Annual Draft Maps for Residential Zoned Land Tax’. Please include your name and address on a separate page to the content of your submission in order to assist Louth County Council in complying with the provisions of the Data Protection Act, as submissions/observations are legally required to be published online.
Submissions made that do not relate to "Landowners seeking land use zoning changes cannot be considered and will be returned. Late submissions will not be considered.
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.
Further Information
Further information on the process is available in ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ as published by the Department of Housing, Local Government and Heritage - here.
Phase 1 (Now Closed)
Submissions can be made to:
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.
Please note that your submission must clearly identify the site and outline what change to the RZLT mapping you are seeking, as well as provide a justification for the change sought (as detailed above).
As required under section 653D(3) of the Finance Act 2021, any submission made by the owner of a site/landowner, in respect of their own land, shall be accompanied by a map, prepared by Ordnance Survey Ireland, showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas). Please note that the Local Authority may request proof of site ownership.
Any such written submissions received by 1st April 2024 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 11th April 2024.
Residential Zoned Land Tax (2024)
Primary tabs
RZLT PHASE 2 CONSULTATION PERIOD (2nd APRIL TO 31st MAY 2024)
The second phase of the Residential Zoned Land Tax (RZLT) Annual Draft Map 2024 consultation remains open for LANDOWNERS ONLY “SEEKING LAND-USE ZONING CHANGE”. Submissions can be made from 2nd April until 31st May 2024 (inclusive). All submissions for this phase will be published, on this consultation portal, not later than 10th June, 2024.
PLEASE NOTE:
AFTER 1st APRIL 2024, ANY SUBMISSIONS MADE THAT DO NOT RELATE TO “LANDOWNERS SEEKING LAND USE ZONING CHANGES” CANNOT BE CONSIDERED AND WILL BE RETURNED.
Request to Vary the Zoning of Land
Where land is identified on the annual draft map as being subject to the residential zoned land tax and where the land identified on the annual draft map is included in a development plan or local area plan in accordance with section 10(2)(a) or 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,
a person may on or before Friday 31st May 2024, in respect of aforementioned land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land. Any such submission should include evidence of ownership, detailed reasons for any rezoning request, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.
Any such written rezoning requests received by 31st May 2024 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 10th June 2024.
All rezoning requests made will be considered by the Local Authority having regard to the proper planning and sustainable development of the area.
To make a submission, please refer to the below details on How to Make a Submission
___________________________________________________________________________________________________________
Active Land Management
The Residential Zoned Land Tax 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 2025.
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 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, which is to be undertaken by the Revenue Commissioners from 2025 onwards.
Louth 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 here and at Louth County Council offices in Drogheda, Dundalk and Ardee.
Please note that although they are included on the map, residential properties are not subject to the Residential Land Zoned Tax (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.
Where residential properties are larger than 0.4047 hectares (1 acre), they are similarly not subject to the RZLT but must register with the Revenue Commissioners.
As announced in Budget 2024 the first liability date for the tax will be deferred from 01 February 2024 to 01 February 2025.
Settlement Level
Settlement Category
Settlement
Total Area of Land 'in scope' (ha)
1759.76 (ha)
Viewing the Annual Draft Maps
The Annual Draft Maps for the Residential Zoned Land Tax are available on an interactive map which can be accessed by clicking here.
How to Make a Submission?
Submissions or observations should be made by one medium only, by one of the following means:
Submissions made that do not relate to "Landowners seeking land use zoning changes cannot be considered and will be returned.
Late submissions will not be considered.
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.
Further Information
Further information on the process is available in ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ as published by the Department of Housing, Local Government and Heritage - here.
Phase 1 (Now Closed)
Submissions can be made to:
Please note that your submission must clearly identify the site and outline what change to the RZLT mapping you are seeking, as well as provide a justification for the change sought (as detailed above).
As required under section 653D(3) of the Finance Act 2021, any submission made by the owner of a site/landowner, in respect of their own land, shall be accompanied by a map, prepared by Ordnance Survey Ireland, showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas). Please note that the Local Authority may request proof of site ownership.
Any such written submissions received by 1st April 2024 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 11th April 2024.
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