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.
Submissions Requesting Rezoning
The annual Final Map for tax year 2025, published on 31 January 2025, identifies land that may be liable for the tax in 2025. 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. 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. 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. If certain conditions are met, a landowner may be exempt from the 2025 liability on foot of such a request.
Making a rezoning request on a Final Map for 2025
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.
Landowner Rezoning Requests
If you are making a rezoning request in respect of land that you own, or on behalf of a landowner, please note the following:
Your name and address must be included in the submission.
Submissions 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.
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.
The landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances, such as their desire to continue with an ongoing economic activity they wish to bring to the Local Authority’s attention. Any information to support the claims of ongoing economic use should be submitted as part of the rezoning request.
Timeline for Rezoning Requests
A timeline for the rezoning requests in relation to land on the Final Maps is set out in the table below:
Annual Draft Map
Public Display
31st January 2025
Deadline for Submissions re re-zoning
1st April 2025
Submissions Acknowledged
30th April 2025
Local Authority Determinations re re-zoning
30th June 2025
Variation of Zoning complete
31st December 2025
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 rezone this type of property .
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.
Residential Zoned Land Tax - Final Map 2025 - Rezoning Requests
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Residential Zoned Land Tax (RZLT)
- Final Map 2025 - Inviting Rezoning Requests
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.
Submissions Requesting Rezoning
The annual Final Map for tax year 2025, published on 31 January 2025, identifies land that may be liable for the tax in 2025. 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. 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. 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. If certain conditions are met, a landowner may be exempt from the 2025 liability on foot of such a request.
Making a rezoning request on a Final Map for 2025
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.
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.
Landowner Rezoning Requests
If you are making a rezoning request in respect of land that you own, or on behalf of a landowner, please note the following:
Timeline for Rezoning Requests
A timeline for the rezoning requests in relation to land on the Final Maps is set out in the table below:
Annual Draft Map
Public Display
31st January 2025
Deadline for Submissions re re-zoning
1st April 2025
Local Authority Determinations re re-zoning
30th June 2025
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 rezone this type of property .
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.
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