Annual Draft Map for 2025
South Dublin County Council has prepared an annual draft map of the land considered to be in scope for the RZLT as of 1 January 2024 in accordance with Section 653C, as modified by Section 653M of the Taxes Consolidation Act 1997.
The annual draft map for 2025 is available to view here: Annual Draft Map
and at the Planning Counter, South Dublin County Council, County Hall, Tallaght, Dublin 24, D24 A3XC (Mon-Fri (excluding Bank Holidays) between 10.00a.m. and 4.00p.m.)
Any interested individuals or parties may make submissions in respect of land on the draft map. This is dealt with in further detail below.
Residential Properties
Important Note on the RZLT:
- Please note that although residential properties are included on the Final Map, residential properties are not subject to the Residential Land Zoned Tax (RZLT) if they are subject to Local Property Tax.
- Where residential properties are larger than 0.4047 (1 acre), they are similarly not subject to the RZLT but must register with the Revenue Commissioners.
- The administration of the RZLT is a matter for the Revenue Commissioners.
How to make a Submission
This consultation asks you to consider the draft map and make your submission based on the following:
- Request to Include or Exclude land on the Annual Draft Map
- Request for a Variation to the Zoning
- 1) Inclusion or Exclusion to the Annual Draft Map
Submissions on the annual draft map for may be made (by one medium only)
- Online via the Council’s Public Consultation Portal: http://consult.sdublincoco.ie
Or
- in writing to Senior Executive Officer, Forward Planning Section, Land Use Planning and Transportation Department,
County Hall, Tallaght, Dublin 24 not later than 1 April 2024, regarding—
(I) either the inclusion in or exclusion from the final map of specific sites, or
(II) the date on which a site first satisfied the relevant criteria.
Submissions should include a name and address, reasons for exclusion of lands, along with a map of scale 1:1,000 (urban
area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land subject of the submission.
Any such written submissions received by 1 April 2024 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by South Dublin County Council not later than 11 April 2024.
The proposed inclusions and proposed exclusions on the annual draft map are subject to submissions received.
Any landowners who supports the exclusion of their land should make a submission in support of such exclusion.
- 2) Variation of the Zoning
Where land is identified on the annual draft map as being subject to the residential zoned land tax and where the land identified on the draft map is included in a development plan or local area plan in accordance with section 10(2)(a) or 19(2)(a) of the Act of 2000 zoned—
(i) solely or primarily for residential use, or
(ii) for a mixture of uses, including residential use,
a person may on or before 31 May 2024, in respect of aforementioned land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land.
Submissions on the annual draft map requesting a variation of the zoning may be made (by one medium only)
- Online via the Council’s Public Consultation Portal: http://consult.sdublincoco.ie
Or
- in writing to Senior Executive Officer, Forward Planning Section, Land Use Planning and Transportation Department, County Hall, Tallaght, Dublin 24 not later than 31 May 2024.
Any such submission should include evidence of ownership, detailed reasons for any rezoning request, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.
Any such written rezoning requests received by 31 May 2024 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority concerned not later than 10 June 2024.
All rezoning requests made will be considered by South Dublin County Council having regard to the proper planning and sustainable development of the area.
What is the 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 (RZLT) 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.
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 the annual draft map.
- Administration of the tax, which is to be undertaken by the Revenue Commissioners, is from 2025 onwards.
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.
Amendments to the Taxes Consolidation Act 1997 as a consequence of the enactment of the Finance (No.2) Act 2023 are set out inCircular NRUP: 01/2024
Guidance in respect of the administration of the tax may be foundhere. 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 here.
You can find answers to some frequently asked questions about the RZLT in Residential Zoned Land Tax - Your Questions Answered document below in Related Files.
