Residential Zoned Land Tax

Oscailte1 Sam, 2022, 9:00am - 1 Ean, 2023, 5:00pm

Primary tabs

Residential Zoned Land Tax banner image

Residential Land Zoned Tax (RZLT)

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.

 

 

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 2024.

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 benefitted 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 draft and supplemental maps – see below.
  2. Administration of the tax, which is to be undertaken by the Revenue Commissioners from 2024 onwards. 

Identification of land liable to RZLT

South Dublin County Council has prepared a draft map of the land considered to be in scope for the RZLT as of October 1, 2022.

The draft map is available here and at the following:

  • 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.

Submissions can be made by the public on the draft map from November 1st, 2022, until January 1st, 2023. These submissions can challenge the inclusion of particular lands on the draft 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 can also identify additional land which appears to meet the criteria and so falls into scope, and which may be placed on the supplemental map.