Residential Zoned Land Tax
Publication of Final Residential Zoned Land Tax Map for 2025 and Publication of Draft Residential Zoned Land Tax 2026 Annual Map
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.
2) Administration of the tax. This will be undertaken by the Revenue Commissioners.
Identification of land liable to RZLT in 2026
Donegal 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.
Please click here to see the annual draft map for 2026. .
Making a rezoning request on a final map for 2025 (published 31 January)
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.
Please click here to see the 2025 Final Map published 31 January.
Please refer to consult.donegal.ie for further information and to make a submission on either the draft map for 2026 or the final map for 2025.