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General information on the RZLT 2025 process

Wicklow County Council has prepared a final map of the land considered to be in scope for the RZLT.

The final map is available to view online (interactive map) from 12 noon 31st January 2025 at the following:

CLICK HERE TO VIEW THE RZLT MAPS

 

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:

 

1) 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. 

2) Administration of the tax. This will be undertaken by the Revenue Commissioners.  

 

The final map for 2025, published by 31 January 2025, identifies land that may be liable for the tax in 2025. 

Owners of such land may make a request to Wicklow County Council to change the zoning of this land until 1 April 2025. If certain conditions are met, a landowner may be exempt from the 2025 liability on foot of such a request. Click HERE to see more detail. 

 

Please note that although they are included on these maps, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a rezoning request or submission to remove this type of residential property from the map.  

 

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 [link to ‘Your questions answered document]

 

 
Making a rezoning request on a final map for 2025 (published 31 January)
 

An additional provision was made in the Finance Act 2024, facilitating a further round of rezoning requests to remove land from liability to the tax.  Rezoning requests can only be made for land identified on the final annual map for 2025, published on 31 January 2025.  Rezoning requests for other land will not be considered. 

 

Submissions requesting a change of zoning are considered by the local authority.  The rezoning request must be made to the relevant local authority between 1 February and 1 April 2025. 

  • A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April from the local authority to the landowner. 
  • The local authority will communicate in writing to the landowner its decision on whether to progress with an intended variation to the statutory land use plan by 30 June 2025.  
  • Decisions on rezoning requests cannot be appealed to An Bord Pleanála. 

 

The rezoning request acknowledgement letter can be used to support a claim for an exemption from the tax for 2025. This claim must be made in the 2025 annual return, which must be made to the Revenue Commissioners on or before 23 May 2025

The 2025 Final Map published 31 January is available to view here from 12 noon at 31st January 2025 "Final Map 2025" and at Wicklow County Council offices, County Buildings, Whitegates, Wicklow Town. 

CLICK HERE TO VIEW RZLT MAPS

Rezoning Requests

If you are making a rezoning request in respect of land that you own, or on behalf of a landowner, please note the following: 

  • Your name and address must be included in the submission.
  •  Submissions must be accompanied by an Ordnance Survey map showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas) suitable to identify the land in question. Please note the local authority may request proof of site ownership.
  • Please note that a submission requesting a change in zoning can only be made in relation to land that is already on the final map for 2025, published on 31 January 2025. 
  •  Where a land use zoning change is sought, the submission must be received on or before 1 April 2025
  • The landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances, such as their desire to continue with an ongoing economic activity they wish to bring to the local authority’s attention. Any information to support the claims of ongoing economic use should be submitted as part of the rezoning request.

 
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 [link]. 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. 

 

As outlined above, the RZLT process has two parts.  Local authorities are required to undertake the mapping that identifies the land subject to the tax. The local authority is also responsible for publishing the annual final map. This was published on 31 January 2025 for the 2025 year, and will be revised annually. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners. Queries on the mapping should be made to Wicklow County Council. This includes queries on:

  • Criteria for inclusion on annual draft map
  • Submissions on annual draft map
  • Determinations on annual draft map
  • Appealing a determination (which must be submitted to An Bord Pleanála) 
  • Annual final map 
  • Zoning submissions on the annual final map for 2025 published 31 January 2025.

 

All queries regarding the administration of the tax should be directed to the Revenue Commissioners. Its website provides details on the general administration of the tax and links to a comprehensive guide to the tax. The Revenue website also provides details on:

  • Liable persons.
  • Amount of residential-zoned land tax.
  • Obligation to register.
  • Obligation on liable person to prepare and deliver return.
  • Deferral of, or exemptions from, Residential Zoned Land Tax.
  • How to contact Revenue with queries on the administration of RZLT.
     

What do I do if I am a Homeowner?

My house and garden is contained on the map. What is the consequence? 

Your house and garden are identified on the map because it meets the criteria for the tax, which is based on residential-led zonings and servicing by infrastructure suitable for the provision of housing.  The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT). 

Do I need to make a submission? 

It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT.  

What if my garden is greater than 0.4047ha (1 acre) – 

If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from Q1 2025 onwards. No action needs to be taken to register at this time. Please see revenue.ie for details regarding the registration process closer to the time.