Residential Zoned Land Tax
Overview
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. This led to the introduction of the Residential Zoned Land Tax 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, 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 legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997. Government Guidance for planning authorities in respect of the administration of the tax may be found at the following link Residential Zoned Land Tax (RZLT) (revenue.ie)
You can find answers to some frequently asked questions about the RZLT and how to make a submission at the following link https://consult.donegal.ie
The process to identify land to which the tax applies is now underway and the tax will be payable from 2025. The RZLT process has two parts:
- 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.
- Administration of the tax, which is to be undertaken by the Revenue Commissioners from 2025 onwards.
Current Finalised Map
The current map is the 2024 Map. You can find the map at the following link Residential Zoned Land Tax - Annual Draft (arcgis.com)
Annual Consultation
The RZLT Map must be updated every year on a rolling programme. The annual programme, although subject to change, will usually follow the undernoted timelines:
- 1st February: Local Authority publishes Draft Map;
- 1st February – 1st April: public consultation period for the making of submissions;
- 11th April – publication of submissions received (the Authority is obliged to publish any such written submissions, other than such elements of a submission which may constitute personal data, by this date);
- 1st July – deadline for making of local authority decisions on submissions received;
- 1st August – deadline for making of appeals to An Bord Pleanala.
- 31st January 2025 – publish finalised Map.
Consultation on 2025 Map
This consultation is now closed. For details please go to https://consult.donegal.ie