The draft map for 2026, was published by 1 February 2025 and identifies land that may be liable for the tax in 2026. Owners of such land – and interested third parties - could make submissions regarding the inclusion of land on this draft map on or before 1st April 2025.
The annual draft map is available below (Published 1st February 2025)
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.