Annual Draft Map for 2026
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 2025 in accordance with Section 653C, as modified by Section 653M of the Taxes Consolidation Act 1997.
The annual draft map for 2026 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.). Please ask a member of staff.
Any interested individuals or parties may make submissions in respect of land on the draft map. This is dealt with in further detail below.
Final Map
A final map for 2025 which reflects the outcomes of submissions and appeals and any zoning or servicing changes since the publication of the annual draft maps which have taken land out of scope of the tax. The 2025 liability is based on this map.
The final map for 2025 is available to view here: Final 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.). Please ask a member of staff.
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.
Annual Consultation(s)
This consultation asks you to consider the draft map and final map and make your submission based on the following:
- Request to Include or Exclude land on the Annual Draft Map
- Request for a variation of the zoning of lands identified on the Final Map
1) Request to Include or Exclude land on the Annual Draft Map
Submissions can be made by 1 April 2025 to:
- Identify additional land which may fall into scope, but which is not included in the annual draft map;
- Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria which determine the land in scope;
- Challenge the date from which the land is considered to be in scope; and/or Support the proposed exclusion of land.
Submissions on the annual draft map requesting the inclusion or exclusion of land 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 2025.
IMPORTANT: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.
2) Request for Rezoning of lands identified on the Final Map
Where land is identified on the Final Map for 2025, published on 31 January 2025, as being subject to the residential zoned land tax, a person may, 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 can be made by 1 April 2025 to request a change of zoning of land identified on the Final Map for 2025.
Submissions on the final map requesting a variation of the zoning of that land. the inclusion or exclusion of land 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 2025.
IMPORTANT:A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April 2025 from the local authority to the landowner. This acknowledgement letter can be used to support a claim to an exemption from the tax arising in respect of the land which is the subject of the request for 2025. This claim must be made in the 2025 annual residential zoned land tax return, which must be made to the Revenue Commissioners on or before 23 May 2025. Please see www.revenue.ie for details
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 in Circular NRUP: 01/2024 and Circular NRUP: 03/2024
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.
Important Links:
Revenue: Residential Zoned Land Tax (RZLT)
Department of Housing, Local Government and Heritage: gov.ie - Residential Zoned Land Tax
