Residential Zoned Land Tax County Kildare Map 2024
Kildare County Council has prepared Final Maps which identifies lands which are in-scope for the Residential Zoned Land Tax (RZLT).
There is a total area of 2708.59ha of lands included on the RZLT maps.
The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2021. The tax is an annual tax calculated at a rate of 3% of the market value of land.
The principal purpose of the tax is to encourage the timely activation of zoned and serviced residential development land for housing.
Kildare Council identified land in scope for the tax through the publication of draft and supplemental maps in 2022/23. The first annual mapping process is now complete with the publication of the final map on 1st December 2023.
As announced in Budget 2024 tax liability will not fall due until 01 February 2025. The administration of the Residential Zoned Land Tax is undertaken by the Revenue Commissioners.
Annual Draft Map 2024 / Revised Final Map 2025
Kildare County Council will update the map annually. The revised draft map for the 2025 year will be published on 1 February 2024 ahead of the publication of the revised final map in January 2025. The first liability date for the tax is being deferred from 1st February 2024 to 1st February 2025 to enable people / landowners to engage with the RZLT mapping process in 2024.
Landowners will have the opportunity to make submissions regarding the inclusion of their land on the annual draft map to be published on 1 February 2024 in accordance with the criteria set out under the TCA, as well as the extended opportunity to request the rezoning of land appearing on that map.
The Kildare County Council final RZLT map is now available at this link
https://experience.arcgis.com/experience/e76557d46b904c68bc630bfa090f7524/
The map includes lands that meet the relevant criteria for inclusion on the map as set out in the current legislation.
The final map does not reflect appeal decisions or judicial review decisions made after 1 November 2023 regarding land identified on the draft or supplemental maps published in November 2022 and May 2023, respectively. Where these decisions are made by 1 January 2024, they will be reflected on the draft revised final map for 2025 – see below. The revised final map will be published by 31 January from 2025 onwards.
Residential Zoned Land Tax will be charged annually from 1 February 2025 onwards (subject to the passing of Finance (No.2) Bill 2023). The tax will be administered by the Revenue Commissioners and landowners will have to register for the tax – further information regarding the administration of the tax by Revenue is available here https://scanner.topsec.com/?d=1340&r=show&u=https%3A%2F%2Frevenue.ie%2Fen%2Fproperty%2Fresidential-zoned-land%2Findex.aspx&t=1cb18ec8dfae0728acc4e6492fbff643cd49b11f
Making submissions on the RZLT map
There is no opportunity to make submissions in respect of land identified on the final map published on 1 December 2023.
There will be a chance to make submissions in respect of land on the draft revised final map for 2025 during 2024.
A draft revised final RZLT map for 2025 will be published by 1st February 2024.
The draft revised final RZLT map for 2025 will include land that the local authority considers to be in scope for the tax, which may include land already identified on the 2024 final map, published by 1 December 2023. The draft revised final map will reflect any legislative, zoning or servicing changes and any appeal or review outcomes, as of 1 January 2024.
Submissions can challenge the inclusion or exclusion of land on the draft revised final map for 2025 based on the relevant criteria. In addition, rezoning requests may be made by owners of land on the map.
Residential properties
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.