Residential Zoned Land Tax (RZLT)

Supplemental Maps - A copy of the Residential Zoned Land Tax Supplemental Map is available here

What is the Residential Zoned Land Tax?

The Residential Zoned Land Tax was introduced in the Finance Act 2021 which amended the Taxes Consolidation Act 1997. It applies to land that is both zoned as suitable for residential development and is serviced. The process to identify land to which the tax applies is now underway and the tax will be payable from 2024.

The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use (which includes for residential use) in order to increase housing supply and to ensure regeneration of vacant and idle lands in urban locations. 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 is made up of two parts, as follows:

1) The identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of (1) a Draft Map and (2) a Supplemental Map culminating in the production of (3) a Final Map identifying all lands in scope for the tax (see below for further details).

2) The administration of the tax, including collection of the tax, which is to be undertaken by the Revenue Commissioners from 2024 onwards.

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.

Identification of land liable to RZLT

The process for identification of lands liable for RZLT is set out in Part 22A of the Taxes Consolidation Act 1997. Section 653B of the Taxes Consolidation Act 1997 outlines the Criteria to be considered in order to assess what lands are in scope for the tax and for inclusion of lands on a map (these are set out at the end of this page). The process includes the publication of a number of maps and provides landowners and members of the public with an opportunity to make submissions as well as to make an appeal.

Land liable to RZLT is identified through a staged process as outlined below.

(1) DRAFT MAP STAGE - Submissions Closed
On 1st November 2022 Clare County Council published a Draft Map of the land considered to be in scope for the Residential Zoned Land Tax as of October 1st 2022. The Draft Map included lands zoned both Residential (1,503.94 Hectares) and Mixed use (14.15 Hectares). Submissions were accepted from landowners and members of the public in respect of land on the Draft Map up to 1st January 2023. A total of 63 submissions were received relating to the inclusion and exclusion of lands on the map, the date on which a site first satisfied the relevant criteria as well as requests from landowners for a change to the zoning of their land.
All submissions were considered by the Council and a determination (decision) was issued to submitters by 1st April 2023. Landowners could appeal to An Bord Pleanála Clare County Council’s determination made on foot of submissions received on or before 1st May 2023.

(2) SUPPLEMENTAL MAP – Submissions Open until June 1st 2023
The Supplemental Map, published by Clare County Council on 1st May 2023, identifies additional residential zoned land (7.14 hectares) considered to be in scope for the tax as of April 1st 2023 as a result of submissions made on the Draft Map, a change of zoning, servicing or where the local authority became aware of the fact that land, which didn’t appear on the Draft Map, may meet the criteria for being in scope such as where this has been identified in submissions on the Draft Plan.
The Supplemental Map will be on public display until the 1st June 2023 and submissions will be accepted from landowners and members of the public relating to the exclusion of lands on the Supplemental Map, the date on which a site first satisfied the relevant criteria as well as requests from landowners for a change to the zoning of their land. Clare County Council must notify the owner of its determination (decision) not later than 1st August 2023. Landowners can appeal Clare County Council’s determination made on foot of submissions received, to An Bord Pleanála on or before 1st September 2023.
The Supplemental Map is available to view here.

It is important to note that submissions at this stage can only be made in respect to land contained in the supplemental map. Submissions should not be made in respect of land which was contained on the Draft Map published by Clare County Council in November 2022.

More information on making a submission is available below.

(3) FINAL MAP
Land appearing on both the Draft and Supplemental Maps, as amended to take into account the outcome of submissions made in respect of the land on these maps, will be included on the Final Map of land in scope for the tax in the local authority area to be published on 1st December 2023. This land will be subject to the tax unless it is exempt as an existing residential property, as outlined above. The RZLT map as prepared and published by Clare County Council includes lands that meet the relevant criteria for inclusion on the map as set out in the legislation.
The Final Map will be reviewed and revised annually from 2025 onwards.

Timelines for Maps

Public Consultation

A copy of the Residential Zoned Land Tax Supplemental Map is available to view here and is also available for viewing during normal opening hours at the following locations:

• 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.

Making a submission

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 Supplemental Map. Submissions can be made in relation to the following:

1. The exclusion from the map of lands if the submitter considers that the land does not meet the criteria which determine the land to be in scope for the tax.
2. The date the land is considered to be in scope for the tax.
3. A request a change of zoning of lands included on the Supplemental Map.

Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on the Supplemental Map or the date on which the site first met the criteria for inclusion on 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 (below) on which you rely in your submission for the land being in or out of scope. Clare County Council may also request additional information after the receipt of your submission (e.g. proof of ownership or further information).

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 include the following:

• The submission must include your name and address
• 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 Clare County Council may request proof of site ownership.
• If your land is on the map, you may wish to bring to the local authority’s attention matters which demonstrate that the land is not in scope for the tax, or that the date which 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 as amended by the Finance Act 2021 – 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 which 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 exclusion of the land, with reference to the criteria in the legislation.
• If you are making a submission in relation to zoning, please note that a submission requesting a change in zoning can only be made in relation to land that is already on the Supplemental Map.
• Where a land use zoning change is sought, 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 which they wish to bring to the attention of Clare County Council.
  
  

Third Party Submissions – What to Include
If you are making a submission in relation to land that you don’t own then you are a third-party submitter. Third parties cannot make a submission in relation to zoning.

In your submission you should include:

• Your name and address
• Information to identify the land. Where the local authority cannot identify the land they may not be able to take the submission into account.
• For land on the Supplemental Map, you may wish to bring to the Council’s attention matters which demonstrate that the land is not in scope for the tax or that the date which the land was considered in-scope is not correct and should be changed.
• Reference to the Criteria in Section 653B of the Taxes Consolidation Act 1997 as amended by the Finance Act 2021 – If relevant, your submission should refer to these along with evidence to support any claims regarding the serviced nature of the land or any exclusions which should be applied.
• The submission should set out any justification for 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 Supplemental Map. Submissions/observations may be made during the period from 1st of May 2023 to 1st June 2023 inclusive.

In respect of making a submission or observation please note the following:

• Please insert the heading “Residential Zoned Land Tax Supplemental Map” on your submission.
• Submissions on the Supplemental Map may be made in writing to Clare County Council not later than 1st June 2023, regarding—
  (I) either the exclusion from the final map of specific sites, or
  (II) the date on which a site first satisfied the relevant criteria.
• Submissions should include a name and address, reasons for exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land the subject of the submission.
• Any such written submissions received by 1st June 2023 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by Clare County Council not later than 11th June 2023.

Rezoning Request – Landowners only

Where land identified on the Supplemental Map is included in a development plan or local area plan in accordance with section 10(2)(a) or 19(2)(a) of the Planning and Development Act 2000, as amended, zoned—

(i) solely or primarily for residential use, or
(ii) for a mixture of uses, including residential use,

a person may, in respect of land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land. Any such submission should include evidence of ownership, detailed reasons for any rezoning request, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land. All rezoning requests made will be considered by the Local Authority having regard to the proper planning and sustainable development of the area.

Please be advised that all submissions received will be published online in accordance with Section 653G of the Taxes Consolidation Act 1997 as introduced by the Finance Act 2021. You should ensure that no vexatious, libellous or confidential information, including confidential information relating to a third party (in respect of which the third party has not, expressly, or impliedly in the circumstances, consented to its disclosure) is included in your submission. The Planning Authority reserves the right to redact any submission or part thereof that does not comply with this requirement.

A submission/observation can be submitted by one of the following methods:

• In writing to: Residential Zoned Land Tax Supplemental 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 Supplemental Map”

The deadline for receipt of submissions/observations is on 1st June 2023. 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.

Data Protection and GDPR

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, as per 653G(4) of the Taxes Consolidation Act 1997 or request further information from the landowner as per 653H(2) of the Taxes Consolidation Act 1997.
• Within 21 days of receipt of a submission, Clare County Council may also 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, as amended, where it considers it necessary for the purposes of making the determination, as per Section 653H(2) of the Taxes Consolidation Act 1997.
• For further information on how Clare County Council Processes Personal Data please see our Privacy Statement https://www.clarecoco.ie/[info]/privacy-statement/
• Please identify any parts of your submission which contain personal or commercially sensitive data which you do not wish to be published.

What Happens Next

All written submissions will be acknowledged and evaluated. A written determination will be made by the Clare County Council in relation to submissions by landowners. Key steps the Council will take prior to publishing a final map include, but are not limited to the following:

• Submissions received in relation to the Supplemental Map will be published on the local authority website by 11th June 2023 (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 site from the Supplemental 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, Clare County Council must notify the owner of its determination not later than 1st August 2023.
• An appeal of the Council’s determination on a landowner’s submission on the Supplemental Map, must be lodged by the landowner with An Bord Pleanála by 1st September 2023.

Further information on the process is available in ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ as published by the Department of Housing, Local Government and Heritage is available here.

Can I appeal Clare County Council’s Determination?
A landowner may appeal the local authority’s determination (decision) regarding submissions made in respect of the Supplemental Map, to An Bord Pleanála (ABP). The final date for making an appeal to ABP is 1st September 2023. 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 determination to retain land on or remove land from a Supplemental Map.

How can I find out further information about the mapping and submissions process?
If further information is required on the supplemental map process or on making a submission, please check ‘Your Questions Answered’ (YQA) which can be found under ‘Links’ below. If your query relates to a particular area of land or if the answer is not contained in the YQA contact the Planning Department. Further information on the process is also available via ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ is available here.

As outlined above, the RZLT process has two parts. Local authorities are required to undertake the mapping which identifies the land which is subject to the tax, including an annual update of the final map which will be published on 1 December 2023. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners.

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

Having regard to the respective roles of local authorities and the Revenue Commissioners in the RZLT process, queries on the mapping should be made to Clare County Council. This includes queries on;

• Criteria for inclusion on the Supplemental Map - published 1 May 2023
• Submissions on the Supplemental Map – no later than 1 June 2023
• Determinations on the Supplemental Map – no later than 1 August 2023
• Zoning submissions
• Appeals to An Bord Pleanála – no later than 1 September 2023
• Final Map – to be published no later than 1 December 2023
• Annual review of Final Map – to be published annually from 2025 onwards
  
  

Queries on administration of the tax should be made to the Revenue Commissioners website – This includes queries on;

• What constitutes a relevant site for the purpose of RZLT
• Liable persons
• Amount of residential zoned land tax
• Obligation to register
• Obligation on liable person to prepare and deliver return
• Abatements
• Deferral of residential zoned land tax

What do I do if I am a Homeowner

My house and garden is contained on the map. What does this mean?
Your house and garden is 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 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 Local Property Tax.

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 late 2023 onwards. No action needs to be taken to register at this time. Please see revenue.ie for details 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,
(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.

Supplemental Maps - A copy of the Residential Zoned Land Tax Supplemental Map is available here