All queries regarding the administration of the tax should be directed to the Revenue Commissioners https://www.revenue.ie/en/property/rzlt/index.aspx . Their 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.
Criteria for inclusion in map - Section 653B of the Taxes Consolidation Act 1997 states:-
In this Part, a reference to land which satisfies the relevant criteria is a reference to land that—
(a) is included in a development plan, in accordance with section 10(2)(a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—
(i) solely or primarily for residential use, or
(ii) for a mixture of uses, including residential use,
(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and
(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains, but which is not land—
(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provides services to residents of adjacent residential areas,
(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle,
(iia) the development of which would not conform with—
(I) in a case in which the land is zoned in a development plan, the
phased basis in accordance with which development of land is to take
place under the plan, as detailed in the core strategy included in that
plan in accordance with section 10(2A)(d) of the Act of 2000, or
(II) in a case in which the land is zoned in a local area plan, the objective,
consistent with the objectives and core strategy of the development
plan for the area in respect of which the local area plan is
prepared, of development of land on a phased basis, included in the
local area plan in accordance with section 19(2) of the Act of 2000, on the date on which satisfaction of the criteria in this section is being assessed,
(iii) that it is reasonable to consider is required for, or is integral to, occupation by—
(I) social, community or governmental infrastructure and facilities, including infrastructure and facilities
used for the purposes of public administration or the provision of education or healthcare,
(II) transport facilities and infrastructure,
(III) energy infrastructure and facilities,
(IV) telecommunications infrastructure and facilities,
(V) water and wastewater infrastructure and facilities,
(VI) waste management and disposal infrastructure, or
(VII) recreational infrastructure, including sports facilities and playgrounds,
(iv) that is subject to a statutory designation that may preclude development, or
(v) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.
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.
- Residential Zoned Land Tax - Final Map for 2025: https://experience.arcgis.com/experience/fced14ec44c44ff5806ee719e4a6d058
- Residential Zoned Land Tax - Annual Draft Map for 2026: https://experience.arcgis.com/experience/768b153501b44c1cbdbd03678253e986
Total area on Maps;
- Final 2025 – 1690.06Ha