What is RZLT?

• This is a tax on land zoned for residential development and serviced (i.e. has
• access to infrastructure such as water, roads, sewerage)
• Local authorities are required to publish updated maps each year showing land
  subject to RZLT (“annually revised maps”)
• The first liability date was 1 February 2025, with returns and payments due by 23
  May 2025
• The tax rate is 3% of the market value of the land
• RZLT is payable each year unless an exemption or deferral is claimed.

What land is excluded?

• Residential properties already subject to Local Property Tax (LPT) including
• gardens up to 1 acre
• Land used for social or community infrastructure, e.g. schools, hospitals, parks
• Land required for public infrastructure such as roads, schools, and utilities
• Land zoned for residential use that is in use by a business liable to commercial
  rates providing services to local residents
• Land zoned for mixed use where it is reasonable to consider that the land is not
  vacant or idle
• Derelict sites already subject to the Derelict Sites Levy
• Land subject to physical conditions or statutory designations that prevent
  development (e.g. contamination, heritage protection)
• Land designated for phased or future development in a local development plan.

Exemptions

• 1. Where the landowner makes a rezoning request.
• 2. A development cannot proceed due to a judicial review or appeal of a planning
  decision, or
• 3. The land is subject to a pre-existing contractual obligation entered into prior to 2022 that restricts development.

In certain circumstances, such as where residential development has commenced or
where planning permission has recently been granted in respect of development on
the land, it may be possible to defer the payment of RZLT. The liability may ultimately
fall away in certain prescribed circumstances (eg where development is completed on
the site in line with planning permission).

It is important to note that to claim an exemption (or deferral) you must register for
RZLT and file a 2025 RZLT return by 23 May 2025.

Who is the liable person?

• The liable person for RZLT is generally the registered owner of the land on the
• liability date (1 February 2025)
• In the case of unregistered land, the person entitled to receive the income from the
  land or who would be entitled if it were rented
• Any other person whose interest in the land entitles them to develop the land
• If land is held jointly by more than one individual, only one RZLT return needs to
  be filed for the land, but the details of all owners must be included.

Action required by you

• (i) Check if you own land included on the annually revised RZLT map published here.
• (ii) Register land with Revenue via ROS / MyAccount.
• (iii) File your RZLT return and pay by 23 May 2025.

Example

Kate owns a house with a garden of 1.5 acres. She has already valued her home and
1 acre of her garden for LPT purposes and pays LPT accordingly. An annually revised
map prepared by her local authority has included her property. Although she is not
liable to pay RZLT because her property is subject to LPT, she must still register for
RZLT due to the garden exceeding 1 acre.