Residential Zoned Land Tax (RZLT)

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

What is the Residential Zoned Land Tax (RZLT)?

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 23rd 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:

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

The final map for 2025, published by 31st January 2025, identifies land that may be liable for the tax in 2025. Owners of such land may make a request to Clare County Council to change the zoning of this land until 1st April 2025. If certain conditions are met, a landowner may be exempt from the 2025 liability on foot of such a request.

The draft map for 2026, which will be published by 1st February 2025, identifies land that may be liable for the tax in 2026. Owners of such land – and interested third parties - may make submissions regarding the inclusion of land on this draft map – these submissions must be made by 1st April 2025.

Existing Residential Properties:

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.

Identification of land liable to RZLT in 2026

Clare County Council has prepared an annual draft map for 2026, identifying the land considered to be in scope for the RZLT as of January 1st 2025.

The annual draft map is available to view at below link and at the following locations, during normal office hours:

Áras Contae an Chláir, New Road, Ennis.
Shannon Municipal District Office, Town Hall, Shannon.
West Clare Municipal District Office, Town Hall, The Square, Kilrush.
Ennistymon Area Office, Ennis Road, Ennistymon.
Killaloe Municipal District Office, Mountshannon Road, Scarriff and
At all public libraries in County Clare during opening hours.

RZLT Annual Draft Map 2026- A copy of the Residential Zoned Land Tax Annual Draft Map

Any interested individuals or parties may make submissions in respect of land on the annual draft map. This is dealt with in further detail below.

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.

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 31st 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.

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 in the document ‘Residential Zoned Land Tax -Your questions answered'

Making a submission on the Annual Draft Map for 2026

Existing 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.

Any interested individuals or parties may make submissions in respect of land on the Annual Draft Map. Submissions can be made by 1st April 2025 to:

Identify additional land that may fall into scope, but is not included in the annual draft map for 2026;
Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria that determines the land in scope;
Challenge the date from which the land is considered to be in scope; and/or
Support the proposed exclusion of their land.

Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on a local authority map, the date on which the site first met the criteria for inclusion on the map, or support for the proposed exclusion of land from the map) to the Residential Zoned Land Tax mapping you are seeking, as well as provide a justification for the change sought. The submission must state the criteria set out in Section 653B of the Taxes Consolidation Act 1997 on which you rely in your submission for the land being in or out of scope. After reviewing your submission, the local authority may request additional information, such as proof of ownership.

Landowner submissions – What to include

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

Your name and address must be included in the submission.
Submissions from a landowner in respect of their own land 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.
If your land is on the map, you may wish to bring to the local authority’s attention to matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed.
Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
The submission should set out any justification for inclusion or exclusion of land,with reference to the criteria in the legislation.

Third party submissions

If you are making a submission about land that you don’t own, then you are a third-party submitter.

In your submission you should include:

Your name and address.
Information to identify the land - either a written description, an Eircode or a map with the area outlined. Where the local authority cannot identify the land, it may not be able to take the submission into account.
For land on the map, you may wish to bring to the local authority’s attention to matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed.
Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation.

In what format should the submission be made?

Clare County Council hereby invites any interested parties to make submissions or observations with regard to the Residential Zoned Land Tax Annual Draft Map 2026. Submissions/observations may be made during the periods from 1st of February 2025 to 1st April 2025 inclusive for the inclusion/exclusion of specific sites.

A submission/observation may be made by one of the following methods:

In writing to: Residential Zoned Land Tax Annual Draft/Final Map, Planning Department, Clare County Council, New Road, Ennis, Co Clare. V95 DXP2
By email to: rzlt@clarecoco.ie . Subject headline should read “Residential Zoned Land Tax Annual Draft/Final Map”

In respect of making any submission, be it by the landowner or a third party, please note the following:  

The personal information (data) collected during the consultation process is collected for the purpose of receiving and dealing with submissions.
Contact details provided may be used to contact a submitter who claims to be the landowner of a particular site. This will be to request evidence as is necessary to prove their ownership of the site, or request further information from the landowner.
A local authority may, where it considers it necessary for the purposes of making the determination, request further information from Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.
For further information on how Clare County Council processes Personal Data, please see our Privacy Statement
Please identify any parts of your submission that contain personal or commercially sensitive data that you do not wish to be published.

The deadline for receipt of submissions/observations is 1st April 2025 in respect of submissions for inclusion/exclusion of lands on the Annual Draft Map. Please note late submissions will not be considered.

If you have any queries or require more detail, please contact the Forward Planning Section by email at: rzlt@clarecoco.ie or by phone at 065-6846407/6846451.

What happens next

The local authority will evaluate all written submissions. Then, it will decide and issue a written response to landowners' submissions. Before publishing the final map each year, it will take key steps, including the following:

2026 Annual Draft Map

Submissions received in relation to the annual draft map will be published on the local authority website by 11th April 2025 (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
Where a landowner requests the exclusion of their land from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1st July 2025.
An appeal of the local authority decision on a landowner’s submission on the annual draft map must be lodged by the landowner with An Bord Pleanála by 1st August 2025.

Where a person has requested the addition of a site to the draft map and the local authority considers that site satisfies the relevant criteria, then it will be identified on the next annual draft map, which will be published by the local authority on the following 1st February.

Can I appeal Clare County Council’s determination?

A landowner has until 1st August 2025 to appeal the local authority decision regarding submissions. Appeals may be made to An Bord Pleanála in respect of the exclusion of their site from the annual draft map for 2026 on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date to. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.

Making a rezoning request on a final map for 2025 (published 31st 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 1st February and 1st April 2025.

A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30st 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 30th 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 23rd May 2025.

Details of the 2025 Final Map, published 31st January, can be accessed on the below link:

RZLT Final Map 2025- A copy of the Residential Zoned Land Tax Final Map

Landowner 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 31st January 2025.
Where a land use zoning change is sought, the submission must be received on or before 1st April.
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.

A submission/observation may be made by one of the following methods:

In writing to: Residential Zoned Land Tax Annual Draft/Final Map, Planning Department, Clare County Council, New Road, Ennis, Co Clare. V95 DXP2
By email to: rzlt@clarecoco.ie . Subject headline should read “Residential Zoned Land Tax Annual Draft/Final Map”

The deadline for receipt of submissions/observations is 1st April 2025 in respect of submissions for rezoning requests of lands on the Final Map for 2025. Please note late submissions will not be considered.

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' which can be found in the related documents at the bottom of this page. For questions about specific land or not covered in FAQs, please contact the Planning Department by email at: rzlt@clarecoco.ie or by phone at 065-6846407/6846451.

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 31st 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 Clare 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 31st 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

As the local authority do not administer the tax we are unable to answer any queries regarding the administration of the tax. All queries regarding the administration of the tax should be directed to the Revenue Commissioners.

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 eucation 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.

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