Residential Zoned Land Tax - Annual Draft Map 2026 - Submissions Invited on Criteria/ Date

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Residential Zoned Land Tax (RZLT)

 Annual Draft Map 2026 - Submissions Invited on Criteria/ Date

The Residential Zoned Land Tax (RZLT) is a tax aimed at activating serviced and residential zoned land for housing. Local Authorities are responsible for identifying the land that is subject to RZLT.

Introduction

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 land that is serviced and zoned for residential use or mixed use. This is to boost housing supply and regenerate 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 benefited 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, which is to be undertaken by the Revenue Commissioners.

The annual Draft Map for the tax year 2026, published by 1 February 2025, identifies land that may be liable for the tax in 2026. Owners of such land and interested third parties, may make submissions regarding the inclusion (criteria/ date) of land on this Draft Map by 1 April 2025.

The annual Final Map for tax year 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 Limerick City and 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. See Final Maps 2025 – Rezoning Requests below for more details.

An annual timeline for the preparation of Maps is set out in the table below:

Annual Draft Map Tax Year 2026 – Submissions on Criteria/ Date

Published

1st February 2025

Deadline for Submissions re criteria/ date

1st April 2025

Local Authority Determinations re criteria/ date

1st July 2025

Appeal to An Bord Pleanála re LA’s determination on criteria/ date (16 week decision timeframe)

1st August 2025

Final Map Published 31st January 2025

Annual Draft Map 2026 - Submissions on Criteria/ Date

Limerick City and County Council has prepared RZLT Maps for the purposes of identifying land that satisfies the relevant criteria, is considered to be in scope and is to be subject to the Residential Zoned Land Tax.  

Draft RZLT Maps have been prepared for the 16 settlements of Limerick City and Suburbs, including Mungret and Annacotty, Abbeyfeale, Adare, Ballingarry, Bruff, Bruree, Caherconlish, Cappamore, Castleconnell, Doon, Kilfinane, Kilmallock, Pallasgreen, Pallaskenry, Patrickswell and Rathkeale. 

Note: The settlement of Newcastle West has been omitted from the map series, as the Key Town no longer meets the criteria for RZLT given the confirmed lack of capacity in the wastewater treatment infrastructure in the 2024 Capacity Register published by Uisce Éireann in December 2024. Pending the upgrading of the treatment plant, this matter will be kept under annual review.

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.

Any interested individuals or parties may make submissions in respect of land on the annual Draft Map. This is dealt with in further detail below.

Land appearing on the annual Draft Maps, taking into consideration submissions, will be included on the annual Final Map of land in scope for the tax in the Local Authority area. This map will be published on 31 January 2026. This land may be subject to the tax in 2026, unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as provided for in the legislation.

The RZLT map as prepared and published by the Local Authority includes lands considered to meet the relevant criteria for inclusion on the map as set out in the legislation.

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 on www.revenue.ie

The Residential Zoned Land Tax Guidelines, as prepared and published by the Department of Housing, Local Government and Heritage, to aid Planning Authorities in publishing the maps can be viewed at www.limerick.ie

The administration of the RZLT is a matter for the Revenue Commissioners. 

You can find answers to some frequently asked questions in the RZLT - Your Questions Answered document on www.limerick.ie

Making submissions on the annual Draft Map for 2026

Submissions can be made by 1 April 2025 to:  

  • Identify additional land which may fall into scope, but which is not included on 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 which 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.  

Landowner submissions

If you are making a submission in respect of land that you own or on behalf of the landowner, please note the following:

  • Your name and address must be included in the submission.
  • Submissions from a landowner in respect of their own land must be accompanied by an Ordnance Survey map showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas) suitable to identify the land in question. Please note the Local Authority may request proof of site ownership.
  • If your land is on the map, you may wish to bring to the Local Authority’s attention matters which demonstrate that the land is not in scope for the tax, or that the date which the land was considered in-scope is not correct and should be changed.   
  • Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these along with evidence for consideration by the Local Authority to support any claims regarding the serviced nature of the land or any exclusions which should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map. 
  • The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation.  

Third Party submissions

If you are making a submission about land that you do not own then you are a third-party submitter.

In your submission you should include:

  • Your name and address.
  • Information to identify the land - either a written description, an Eircode, or a map with the area outlined. Where the Local Authority cannot identify the land, they may not be able to take the submission into account.
  • For land on the map, you may wish to bring to the Local Authority’s attention matters which demonstrate that the land is not in scope for the tax, or that the date which the land was considered in-scope is not correct and should be changed. 
  • Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these along with evidence for consideration by the Local Authority to support any claims regarding the serviced nature of the land or any exclusions which should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
  • The submission should set out any justification for inclusion or exclusion of land,

with reference to the criteria in the legislation.

In what format should the submission be made?

Submissions may be made as follows:  

  • In writing to Forward Planning, Planning and Place-Making Directorate, Limerick City and County Council, Merchant’s Quay, Limerick  

Please make your submission by one medium only, i.e. online, by email or in hard copy.

 In respect of making any submission, be it by the landowner or a third party, please note the following:   

  • The personal information (data) collected during the consultation process is collected for the purpose of receiving and dealing with submissions.
  • Contact details provided may be used to contact a submitter who claims to be the landowner of a particular site. This will be to request evidence as is necessary to prove their ownership of the site, as per 653D(4) of the Taxes Consolidation Act 1997, or request further information from the landowner as per 653E(2) of the Taxes Consolidation Act 1997.
  • A Local Authority may, where it considers it necessary for the purposes of making the determination, within 21 days from the date referred to in 653D(1) of the Taxes Consolidation Act 1997, request further information from Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001 (as amended).
  • For further information on how Limerick City and County Council processes Personal Data please see our Privacy Statement on www.limerick.ie or in Appendix A.
  • Please identify any parts of your submission which contain personal or commercially sensitive data which you do not wish to be published.

What Happens Next

All written submissions will be evaluated. A written determination will be made by the Local Authority regarding submissions by 1st July 2026. Key steps the Local Authority will take prior to publishing an annual Final Map include, but are not limited to the following:

  • Submissions received in relation to the Maps will be published on the Local Authority website (Note: personal data: i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
  • Where a landowner requests the exclusion of their site from the Draft Map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the Local Authority must notify the owner of its decision not later than 1st July 2025.
  • An appeal of the Local Authority’s decision on a landowner’s submission to the Draft Map, must be lodged by the landowner with An Bord Pleanála by 1st August 2025.

Where a person has requested the addition of a site to the Draft Map and the Local Authority considers the site satisfies the relevant criteria then these sites will be identified on the next annual Draft Map which will be published by the Local Authority on 1 February 2026.

Further information on the process is available in ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ as published by the Department of Housing, Local Government and Heritage.

Can I appeal a decision of the Local Authority?

A landowner has until 1st August 2025 to appeal the Local Authority decision regarding submissions. Appeals may be made to An Bord Pleanála in respect of the exclusion of their site from the annual Draft Map for 2026 on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a Local Authority decision to retain or remove land from an annual Draft Map. 

What do I do if I am a Homeowner?

NOTE: 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.

My house and garden is contained on the map. What is the consequence?

Your house and garden is identified on the map because it meets the criteria for the tax, which is based on residential land zonings and servicing by infrastructure suitable for provision of housing. The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).

Do I need to make a submission?

It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT. 

What if my garden is greater than 0.4047ha (1 acre)?

If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from late 2024 onwards. No action needs to be taken to register at this time. Please see revenue.ie for details closer to the time.

Criteria for inclusion on map

Section 653B of the Taxes Consolidation Act 1997 states:

In this Part, a reference to land which satisfies the relevant criteria is a reference to land that—

  1. is included in a development plan, in accordance with section 10(2) (a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—
    1. solely or primarily for residential use, or
    2. for a mixture of uses, including residential use,
  2. it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and
  3. it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains, but which is not land—
    1. that is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provides services to residents of adjacent residential areas,
    2. that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle,
    3. that it is reasonable to consider is required for, or is integral to, occupation by—
      1. social, community or governmental infrastructure and facilities, including infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,
      2. transport facilities and infrastructure,
      3. energy infrastructure and facilities,
      4. telecommunications infrastructure and facilities,
      5. water and wastewater infrastructure and facilities,
      6. waste management and disposal infrastructure, or
      7. recreational infrastructure, including sports facilities and playgrounds,
      8. that is subject to a statutory designation that may preclude development, or
      9. on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.