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.
Please note that the RZLT process has two parts:
1) Identification and mapping of the land in scope for the tax.
- Section 653B of the Taxes Consolidation Act 1997 identifies criteria for inclusion of land within the tax; matters such as planning permission, commencement of in-scope lands,
finance or personal circumstances cannot be taken into consideration during the preparation of the annual draft and final maps, or during consideration of submissions. - This is undertaken by local authorities through the publication of annual draft and annual final maps.
2) Administration of the tax. This will be undertaken by the Revenue Commissioners.
- Section 653AD to 653AH relate to circumstances where the tax may be deferred.
The legislation underpinning the RZLT can be found in Part 22A of the Taxes Consolidation Act 1997.
RZLT - Introduction 2022
RZLT - Supplemental Map 2023
RZLT - Map for County Kildare - Published December 2023
RZLT - Annual Draft Map - Published 1st February 2024
RZLT - Final Maps for 2025
RZLT - Draft Map for 2026 RZLT Collection
RZLT - Final Maps for 2026
RZLT - Draft Map for 2027 RZLT Collection