Residential Zoned Land Tax - Annual Consultation(s)
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South Dublin County Council
Residential Land Zoned Tax
Annual Consultation(s)
Annual Consultation(s)
Any interested individuals or parties may make submissions in respect of land on the annual draft map and final map. This is dealt with in further detail below.
Annual Draft Map
An annual draft map, prepared in accordance with Section 653C, as modified by Section 653M of the Taxes Consolidation Act 1997, has been published on the website maintained by the South Dublin County Council and is available for inspection at its offices.
The annual draft map for 2026 has been prepared for the purposes of identifying land that satisfies the relevant criteria and is to be subject to the residential zoned land tax.
The annual draft map for 2026 is available to view here: Annual Draft Map
and at the Planning Counter, South Dublin County Council, County Hall, Tallaght, Dublin 24, D24 A3XC (Mon-Fri (excluding Bank Holidays) between 10.00a.m. and 4.00p.m.). Please speak to a member of staff.
IMPORTANT: Please note, residential properties, notwithstanding that they may be included on the annual draft map, shall not be chargeable to the residential zoned land tax.
Final Map
A final map for 2025 which reflects the outcomes of submissions and appeals and any zoning or servicing changes since the publication of the annual draft maps which have taken land out of scope of the tax. The 2025 liability is based on this map.
The final map for 2025 is available to view here: Final Map
and at the Planning Counter, South Dublin County Council, County Hall, Tallaght, Dublin 24, D24 A3XC (Mon-Fri (excluding Bank Holidays) between 10.00a.m. and 4.00p.m.). Please speak to a member of staff.
IMPORTANT: Please note, residential properties, notwithstanding that they may be included on the final map, shall not be chargeable to the residential zoned land tax.
Annual Consultation(s)
This consultation asks you to consider the draft map and final map and make your submission based on the following:
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Question 1: Request to Include or Exclude land on the Annual Draft Map
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Question 2: Request for a Rezoning of lands identifed on the FInal Map
Question 1: Request to Include or Exclude land on the Annual Draft Map
Select Question 1 (See Contents, Question 1 - Located in Side Panel at Top Right of Screen)
Submissions can be made by 1 April 2025 to:
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Identify additional land which may fall into scope, but which is not included in the annual draft map;
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Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria which determine the land in scope;
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Challenge the date from which the land is considered to be in scope; and/or Support the proposed exclusion of land.
IMPORTANT: 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.
Question 2: Request for a Rezoning of lands identifed on the FInal Map
Select Question 2 (See Contents, Question 2 - Located in Side Panel at Top Right of Screen)
Where land is identified on the Final Map for 2025, published on 31 January 2025, as being subject to the residential zoned land tax, a person may, in respect of aforementioned land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land.
Submissions can be made by 1 April 2025 to request a change of zoning of land identified on the Final Map for 2025.
IMPORTANT: A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April 2025 from the local authority to the landowner. This acknowledgement letter can be used to support a claim to an exemption from the tax arising in respect of the land which is the subject of the request for 2025. This claim must be made in the 2025 annual residential zoned land tax return, which must be made to the Revenue Commissioners on or before 23 May 2025. Please see www.revenue.ie for details
The Government’s Housing For All – A New Housing Plan for Ireland proposed a new tax to activate vacant land for residential purposes as part of the Pathway to Increasing New Housing Supply. The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2021. The process to identify land to which the tax applies is now underway and the tax will be payable from 2025.
The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use, including 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 benefited from investment in the key services to support the delivery of housing.
The RZLT process has two parts:
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Identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of the annual draft map and final map.
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Administration of the tax, which is to be undertaken by the Revenue Commissioners, is from 2025 onwards.
The administration of the RZLT is a matter for the Revenue Commissioners.
The legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997
Amendments to the Taxes Consolidation Act 1997 as a consequence of the enactment of the Finance (No.2) Act 2023 are set out in Circular NRUP: 01/2024 and Circular NRUP 03/2024
You can find answers to some frequently asked questions about the RZLT in the related Materials (Top Right of Screen).