Wicklow County Council has prepared a draft map of the land considered to be in scope for the RZLT.
The draft map is available to view online (interactive map) from 12 noon 31st January 2025 at the following:
CLICK HERE TO VIEW THE RZLT MAPS
Identification of land liable to RZLT in 2026
Wicklow County Council has prepared an annual draft map for 2026, identifying the land considered to be in scope for the RZLT as of January 1 2025.
The annual draft map is available to view here from 12 noon 31st January 2025 "Annual Draft Map 2026" and at Wicklow County Council offices, County Buildings, Whitegates, Wicklow Town.
Any interested individuals or parties may make submissions in respect of land on the annual draft map. This is dealt with in further detail below.
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.
Land appearing on the annual draft maps, taking into consideration submissions, will be included on the annual final map of land in scope for the tax in the local authority area. This map will be published on 31 January 2026. This land may be subject to the tax in 2026, unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as provided for in the legislation.
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.