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 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.

Final Map 2025

The final map for 2025, published on 31 January 2025, identifies land that may be liable for the tax in 2025. Owners of such land may make a request to Meath County Council to change the zoning of this land until 1 April 2025. If certain conditions are met, a landowner may be exempt from the 2025 liability on foot of such a request.

Please note that Landowners only can make a rezoning submission for land identified on the Final RZLT Map 2025. Rezoning requests by Landowners for other land will not be considered.

Third Party submissions cannot be made on Final RZLT Map 2025

Please note late, emailed or faxed submissions or any submissions made on the Final RZLT Map 2025 that do not relate to Landowners seeking rezoning changes cannot be considered and will be returned.

This Final RZLT Map 2025 is available online (link below)

• Final RZLT Map 2025

The Final RZLT Map 2025 is also available at the office of Meath County Council, Buvinda House, Dublin Road, Navan, Co Meath, C15 Y291, Monday to Friday (during normal opening hours) (online viewing available at public counter only).

For full details, including how to make a submission, please refer to Consultation on Final Map 2025 (link below) 

• Consultation on Final Map 2025

Annual Draft Map 2026

Meath County Council has prepared an annual draft map for 2026, identifying the land considered to be in scope for the RZLT as of January 1 2025.

This annual draft map, published on 1 February 2025, identifies land that may be liable for the tax in 2026.

Landowners & Third Parties can make submissions that relate to the inclusion/exclusion of land from the Annual Draft Map 2026 or submissions regarding date on which a site first satisfied the relevant criteria but Landowners cannot make rezoning submissions on this Annual Draft Map. Rezoning submissions can only be made by Landowners on land identified on the Final RZLT Map 2025.

Please note late, emailed, faxed submissions or any submissions made on the Annual Draft Map 2026 that relate to Landowners seeking rezoning changes cannot be considered and will be returned

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.

This annual draft map is available online (link below)

• View the Annual Draft Map 2026 

This Annual Draft Map 2026 is also available at the office of Meath County Council, Buvinda House, Dublin Road, Navan, Co Meath, C15 Y291, Monday to Friday (during normal opening hours) (online viewing available at public counter only).

For full details, including how to make a submission, please refer to Consultation on Annual Draft Map 2026 (link below)

• Consultation on Annual Draft Map 2026

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 at link below.

• Guidance in respect of the administration of the tax

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 (link below)

• Residential Zoned Land Tax: Guidelines for Planning Authorities

For full details on the Final Map 2025, please refer to Consultation on Final Map 2025 (link below)

• Consultation Final RZLT Map 2025

For full details on the Annual Draft Map 2026, please refer to Consultation on Annual Draft Map 2026 (link below)

• Consultation on Annual Draft Map 2026

Queries on the mapping should be made to rzlt@meathcoco.ie

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. 

• Revenue website

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