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 2025?
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 “Residential Zoned Land Tax” 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 from 1 February 2024 until 1 April 2024
These submissions can:
propose a correction to the annual draft Residential Zoned Land Tax map if they feel that the land included on the map does not meet the criteria;
propose a correction to the date on which land first met the criteria;
support of the exclusion of their land where it is identified on the map that the local authority proposes to exclude such land from the final annual map for 2025, to be published on or before 31 January 2025; and/or
propose the inclusion of land, not identified on the map, if it is considered such land meets the criteria.
Landowners may request a change of zoning of their land by 31 May 2024, where such land is identified on an draft annual revised map.
Land appearing on the draft annual revised map, as amended to take into account the outcome of submissions and rezoning requests made in respect of the land on these maps, will be included on the finalised annual revised map of land in scope for the tax in the local authority area to be published on 31 January 2025. This land will be subject to the tax in 2025 unless it is exempt as a residential property, as outlined above, or qualifies for any other exemption, as provided for in the legislation.
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.
The legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.
Any other Questions?
Please see the 'Your Questions Answered' document available on the right hand side of this page under 'Materials'
Residential Zoned Land Tax (RZLT) Draft Annual Revised Map for the year 2025
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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 2025?
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 “Residential Zoned Land Tax” 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 from 1 February 2024 until 1 April 2024
These submissions can:
Landowners may request a change of zoning of their land by 31 May 2024, where such land is identified on an draft annual revised map.
Land appearing on the draft annual revised map, as amended to take into account the outcome of submissions and rezoning requests made in respect of the land on these maps, will be included on the finalised annual revised map of land in scope for the tax in the local authority area to be published on 31 January 2025. This land will be subject to the tax in 2025 unless it is exempt as a residential property, as outlined above, or qualifies for any other exemption, as provided for in the legislation.
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.
The legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.
Any other Questions?
Please see the 'Your Questions Answered' document available on the right hand side of this page under 'Materials'
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