Residential Zoned Land Tax (RZLT) Draft Annual Map 2026 and Final Map 2025

Open31 Jan, 2025, 09:00 - 1 Apr, 2025, 17:00

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Draft Annual Residential  Zoned Land Tax Map 2026

What is the Residential Zoned Land Tax (RZLT) ?

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 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. 

Where can I view Residential Zoned Land Tax (RZLT) Draft Annual Revised Map for the year 2026?

The Annual Draft Map is available by clicking HERE

The quantum of zoned lands on the RZLT Draft Annual Revised Map that fall 'in scope' of the tax are:

How do I make a submission?

• click on '+ make a submission' on the right hand side of this page

or

• In writing marked “2026 Annual Draft Residential Zoned Land Tax Map” to the Planning Department, Waterford City and County Council, Menapia Building, The Mall, Waterford City.

Please note that although they are included on the map, residential properties are not subject to 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.

When is the closing date for submissions?

Submissions can be made by 1 April 2025 to:

  • Identify additional land that may fall into scope, but is not included in the annual draft map for 2026;
  • Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria that determines the land in scope;
  • Challenge the date from which the land is considered to be in scope; and/or
  • Support the proposed exclusion of their land.

Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on a local authority map, the date on which the site first met the criteria for inclusion on the map, or support for the proposed exclusion of land from the map) to the Residential Zoned Land Tax mapping you are seeking, as well as provide a justification for the change sought. The submission must state the criteria set out in Section 653B of the Taxes Consolidation Act 1997 on which you rely in your submission for the land being in or out of scope. After reviewing your submission, the local authority may request additional information, such as proof of ownership.  

The RZLT map as prepared and published by the local authorities includes 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.  

 

Final Annual Residential Zoned Land Tax Map 2025

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.

Submissions requesting a change of zoning are considered by the local authority.  The rezoning request must be made to the relevant local authority between 1 February and 1 April 2025.

  • A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April from the local authority to the landowner.
  • The local authority will communicate in writing to the landowner its decision on whether to progress with an intended variation to the statutory land use plan by 30 June 2025. 
  • Decisions on rezoning requests cannot be appealed to An Bord Pleanála.

The rezoning request acknowledgement letter can be used to support a claim for an exemption from the tax for 2025. This claim must be made in the 2025 annual return, which must be made to the Revenue Commissioners on or before 23 May 2025.

Please click HERE to see the Final Annual Residential Zoned Land Tax Map 2025 published 31 January. 

The quantum of zoned lands on the Final Annual RZLT Map 2025 that fall 'in scope' of the tax are:

How do I make a submission?

• click on '+ make a submission' on the right hand side of this page

or

In writing marked “Final Residential Zoned Land Tax Map 2025 Rezoning” to the Planning Department, Waterford City and County Council, Menapia Building, The Mall, Waterford City.

Please note that a submission requesting a change in zoning can only be made in relation to land that is already on the final map for 2025, published on 31 January 2025. Where a land use zoning change is sought, the submission must be received on or before 1 April 2025.

Any other Questions?

Please see the 'Your Questions Answered' document available on the right hand side of this page under 'Materials'