The Government’s Housing For All – A New Housing Plan for Ireland has introduced a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.

The draft RZLT maps for lands liable in 2025 was published on 01 February 2024. Submissions on the inclusion of lands on the draft maps was invited up to 01 April 2024. Submissions requesting a variation of the zoning of land were invited up to 31 May 2024.

The submission period on the draft RZLT maps 2024 is CLOSED.

The final RZLT maps 2024 for lands liable in 2025 will be published on 31 January 2025.

The final RZLT maps 2023 for lands liable in 2024 were published on 01 December 2023.