RZLT Final Map
South Dublin County Council has prepared a Final Map for 2024 of the land considered to be in scope for the RZLT as of 1 December 2023.
The Final Map for 2024 is available to view here: Final Map
The map includes lands that meet the relevant criteria for inclusion on the map as set out in the current legislation.
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.
What is the RZLT?
The Residential Zoned Land Tax (RZLT) is a tax aimed at activating serviced and residentially zoned land for housing. Local authorities are responsible for identifying the land that is subject to RZLT.
The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2021. 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 areas. These areas have been identified within statutory land use plans as 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.
Land subject to RZLT
The process to identify and map land that is subject to RZLT is undertaken annually by local authorities.
The initial mapping process has involved local authorities publishing draft and supplemental maps and allowing landowners, and others, to make submissions on these maps. Submissions by landowners could challenge the inclusion of their land on a map, the date on which land first met the relevant criteria, or they could seek to re-zone the land.
The final map does not reflect appeal decisions or judicial review decisions made after 1 November 2023 regarding land identified on the draft or supplemental maps published in November 2022 and May 2023, respectively. Where these decisions are made by 1 January 2024, they will be reflected on the draft revised final map for 2025 – see below. The revised final map will be published by 31 January from 2025 onwards.
Residential Zoned Land Tax will be charged annually from 1 February 2025 onwards (subject to the passing of Finance (No.2) Bill 2023). The tax will be administered by the Revenue Commissioners and landowners will have to register for the tax – further information regarding the administration of the tax by Revenue is available here.
Making submissions on the RZLT map
There is no opportunity to make submissions in respect of land identified on the final map published on 1 December 2023.
There will be a chance to make submissions in respect of land on the draft revised final map for 2025 during 2024.
A draft revised final RZLT map for 2025 will be published by 1st February 2024.
The draft revised final RZLT map for 2025 will include land that the local authority considers to be in scope for the tax, which may include land already identified on the 2024 final map, published by 1 December 2023. The draft revised final map will reflect any legislative, zoning or servicing changes and any appeal or review outcomes, as of 1 January 2024.
Submissions can challenge the inclusion or exclusion of land on the draft revised final map for 2025 based on the relevant criteria. In addition, rezoning requests may be made by owners of land on the map.
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.