Residential Zoned Land Tax

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 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 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 draft and supplemental maps.

2) Administration of the tax will be undertaken by the Revenue Commissioners. More information regarding the administration of the tax is available on Revenue’s website Revenue.ie   

 

For further information, please see documents issued by the  Department of Housing, Local Government and Heritage.

Final RZLT Map 2023

 

The Final RZLT Map is due to be published on 1st December, 2023 which will reflect the outcomes of submissions and appeals which have taken land out of scope or brought land within the scope of the tax following the Draft and Supplemental Map stages of the process.

The final map will be reviewed and revised annually from 2024 onwards 

View the Final RZLT Map 2023.

The Final RZLT Map went on public display from 1st December, 2023, please view this consultation. 

 

Draft & Supplemental stages of the RZLT

 Please note the 2023 Draft & Supplemental stages of the RZLT process are now complete.

View the Supplemental RZLR Map Stage.

 

  • Draft RZLT Map Stage

The Draft RZLT Map went on public display from 1st November, 2022 to 1st January, 2023, please view this consultation here. 

From this page you will find an interactive map which will help you identify lands that were on the Draft map. Please note that although they are included on the Draft map, existing residential properties are not subject to RZLT if they are subject to Local Property Tax. 

 

 

  • Supplemental RZLT Map Stage

The Supplemental Map went on public display from 1st May–1st June, 2023 and provided for additional scoping-in of land which may have been identified by submissions made on the Draft RZLT Map or other land which may have come to the attention of Meath County Council (14 additional parcels of land were considered to be in scope and were placed on the Supplemental Map). View this consultation here.

From this page you will find an interactive map which will help you identify the additional 14 parcels of lands that were on the Supplemental map.