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 serviced, zoned land for residential or mixed use. This is to boost housing supply and regenerate vacant, idle urban land. 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 annual draft and annual final maps – see below.
- Administration of the tax. This will be undertaken by the Revenue Commissioners.
The RZLT map as prepared and published by the local authorities indicates lands that meet the relevant criteria for inclusion on the map, as set out in the legislation.
The administration of the RZLT is a matter for the Revenue Commissioners.
The legislation underpinning the RZLT can be found in Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.
The Department of Housing, Local Government and Heritage has published guidance on the Residential Zoned Land Tax. It aims to help planning authorities publish the maps. It can be viewed here.
You can find answers to some frequently asked questions about the RZLT and how to make a submission here.
How can I find out further information about the mapping and submissions process?
For more details on the annual draft map or submissions, please see 'Your Questions Answered' here. For questions about specific land or not covered in FAQs, please contact the Wicklow County Council Planning Department on 0404 20100 or email RZLT@wicklowcoco.ie.
Further information on the process is also available on the Gov.ie/RZLT website.