Residential Zoned Land Tax - Annual Draft Map

Open1 Feb, 2024, 12:00am - 31 May, 2024, 11:59pm

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South Dublin County Council

Residential Land Zoned Tax

Annual Draft Map

 

Please note that although they are included on the map, residential properties are not subject to  the Residential Land Zoned Tax (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.  Where residential properties are larger than 0.4047 (1 acre), they are similarly not subject to the RZLT but must register with the Revenue Commissioners.

South Dublin County Council has prepared an annual draft map of the land considered to be in scope for the RZLT as of 1 January 2024 in accordance with Section 653C, as modified by Section 653M of the Taxes Consolidation Act 1997.

The annual draft map for 2025 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.)

Any interested individuals or parties may make submissions in respect of land on the 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.

This consultation asks you to consider the draft map and make your submission based on the following: 

  • Question 1: Request to Include or Exclude land on the Annual Draft Map
  • Question 2: Request for a Variation to the Zoning

 

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 2024 to:

  • Identify additional land which may fall into scope, but which is not included in the annual draft map;
  • 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;
  • Challenge the date from which the land is considered to be in scope; and/or Support the proposed exclusion of land.

IMPORTANT: Submissions requesting the inclusion or exclusion of lands will not be accepted after 1 April 2024.

 

Question 2: Request for a Variation to the Zoning

Select Question 2 (See Contents, Question 2 - Located in Side Panel at Top Right of Screen) 

Submissions can be made by 31 May 2024 to request a change of zoning of land identified on the annual draft map.
 

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 (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:

  1. 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.
  2. 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

Guidance in respect of the administration of the tax may be found here The Residential Zoned Land Tax Guidelines, as prepared and published by the Department of Housing, Local Government and Heritage, to aid planning authorities in publishing the maps can be viewed here.

You can find answers to some frequently asked questions about the RZLT in the related Materials (Top Right of Screen).