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.
Following the publication of the Draft Map, South Dublin County Council has prepared a Supplemental Map of the land considered to be in scope for the RZLT as of 1 April 2023.
The Supplemental Map published on 1 May 2023 identifies additional land considered to be in scope as a result of a change of zoning, servicing or where the local authority becomes aware of the fact that land, which did not appear on the Draft Map, may meet the criteria for being in scope, such as where this has been identified during submissions.
Any interested individuals or parties may make submissions in respect of land on the Supplemental Map. This is dealt with in further detail below.
Submissions can be made by the public on the Supplemental Map from 1 May 2023 until 1 June 2023.
These submissions can challenge the inclusion of particular lands on the Supplemental Map on the basis that those lands do not meet the criteria set out within the relevantlegislation; the date on which the land is considered to meet this criteria; or can request a change of zoning. During the Draft Map stage, submissions may have identified land which appeared to meet the criteria and so fall into scope. Where this occurred the lands may be placed on the Supplemental 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 1 December 2023. This land will be subject to the tax unless it is exempt as a residential property, as outlined above.
The RZLT Supplemental Map as prepared and published by South Dublin County Council includes 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 may be found at Part 22A of the Taxes Consolidation Act 1997.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 viewedhere.
You can find answers to some frequently asked questions about the RZLT and how to make a submission here.
You can find the Residential Zoned Land Tax: Timeline and process infographic - Accessible version here.
Residential Zoned Land Tax - Supplemental Map
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Supplemental Map
South Dublin County Council
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.
Following the publication of the Draft Map, South Dublin County Council has prepared a Supplemental Map of the land considered to be in scope for the RZLT as of 1 April 2023.
The Supplemental Map published on 1 May 2023 identifies additional land considered to be in scope as a result of a change of zoning, servicing or where the local authority becomes aware of the fact that land, which did not appear on the Draft Map, may meet the criteria for being in scope, such as where this has been identified during submissions.
The Supplemental Map is available here: Supplemental Map
Any interested individuals or parties may make submissions in respect of land on the Supplemental Map. This is dealt with in further detail below.
Submissions can be made by the public on the Supplemental Map from 1 May 2023 until 1 June 2023.
These submissions can challenge the inclusion of particular lands on the Supplemental Map on the basis that those lands do not meet the criteria set out within the relevant legislation; the date on which the land is considered to meet this criteria; or can request a change of zoning. During the Draft Map stage, submissions may have identified land which appeared to meet the criteria and so fall into scope. Where this occurred the lands may be placed on the Supplemental Map.
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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 1 December 2023. This land will be subject to the tax unless it is exempt as a residential property, as outlined above.
The RZLT Supplemental Map as prepared and published by South Dublin County Council includes 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 may be found at Part 22A of the Taxes Consolidation Act 1997. 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 and how to make a submission here.
You can find the Residential Zoned Land Tax: Timeline and process infographic - Accessible version here.
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