Following the publication of the Draft Map, South Dublin County Council has prepared a Supplemental Map of the land considered to be in scope for the RZLT as of 1 April 2023.
The Supplemental Map is available to view here: Supplemental Map
What is the Supplemental Map
The Supplemental Map – as published on 1 May 2023 – identifies additional land considered to be in scope as a result of a change of zoning, servicing or where the local authority becomes aware of the fact that land, which didn’t appear on the Draft Map, meets the criteria for being in scope, such as where this has been identified during submissions.
The Supplemental Map will be on public display until 1 June 2023 and the South Dublin County Council consultation portal is open to submissions which may challenge the inclusion of additional land on the map.
Land appearing on both the Draft and Supplemental Maps, as amended to take into account the outcome of submissions made in respect of the land on these maps, will be included on the Final Map of land in scope for the tax in the local authority area to be published on 1 December 2023. This land will be subject to the tax unless it is exempt as a residential property, as outlined below.
How to make a submission
Submissions on the Supplemental Map may be made (by one medium only) up to 1 June 2023 as follows:
- Online via the Council’s Public Consultation Portal here:
Residential Zoned Land Tax - Supplemental Map | South Dublin County Council's Online Consultation Portal (sdublincoco.ie)
- in writing to Senior Executive Officer, Forward Planning Section, Land Use Planning and Transportation Department, County Hall, Tallaght, Dublin 24 not later than 1 June 2023, regarding—
(i) the 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.
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 (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 2024.
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:
1) Identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of Draft and Supplemental Maps culminating in a Final Map.
2) Administration of the tax, which is to be undertaken by the Revenue Commissioners from 2024 onwards.
Important Note on the RZLT:
- Please note that although residential properties are included on the Draft Map, residential properties are not subject to the Residential Land Zoned Tax (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.
- 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.
The legislation underpinning the RZLT may be found at Part 22A of the TaxesConsolidation Act 1997. Guidance in respect of the administration of the tax may be found here.
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 and how to make a submission here.
You can find the Residential Zoned Land Tax: Timeline and process infographic - Accessible version here.