Residential Zoned Land Tax (RZLT)

The Residential Zoned Land Tax was introduced in the Finance Act 2021.  The aim of the tax is to activate vacant land for residential purposes to increase new housing supply. The process to identify land to which the tax applies is ongoing. The tax is due from February and payable 23 May annually. 

The tax aims to activate serviced, zoned land for residential or mixed use. This is to boost housing supply and regenerate vacant, idle urban land. 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 annual draft and annual final maps – see below.

2) Administration of the tax. This is undertaken by the Revenue Commissioners. 

The final map for 2026, published by 31 January 2026, identifies land that may be liable for the tax in 2026. Owners of such land were able to make a request to Dún Laoghaire-Rathdown County Council to change the zoning of this land up until 1 April 2026. If certain conditions are met, a landowner may be exempt from the 2026 liability on foot of such a request.

The draft map for 2027, published by 1 February 2026, identifies land that may be liable for the tax in 2027. Owners of such land – and interested third parties - were able to make submissions regarding the inclusion of land on the draft map – up until 1 April 2026.

Final Map for 2026 = 3,295.08ha.  

Draft Map for 2027 = 3,299.77. 

Please note that although they are included on these maps, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a rezoning request or submission to remove this type of residential property from the map.  

Land appearing on the annual draft maps, taking into consideration submissions, will be included on the annual final map of land in scope for the tax in the local authority area. This map will be published by 31 January 2027. This land may be subject to the tax in 2027, unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as provided for in the legislation.

The RZLT map as prepared and published by the local authorities indicates 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 can be found in Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.

The Department of Housing, Local Government and Heritage has published guidance on the Residential Zoned Land Tax. It aims to help planning authorities publish the maps. It can be viewed here.

You can find answers to some frequently asked questions about the RZLT and how to make a submission in the ‘Your Questions Answered’ document linked at the bottom of the page.   

Dún Laoghaire-Rathdown County Council will evaluate all written submissions that were received within the relevant time period (up to 1 April 2026). Then, it will make a determination and issue a written response to landowners' submissions by 1 July 2026. Before publishing the final map each year, it will take key steps, including the following:

Annual Draft Map

• Submissions received in relation to the annual draft map will be published on the local authority website by 11 April each year (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
• Where a landowner requests the exclusion of their land from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1 July each year.
• An appeal of the local authority decision on a landowner’s submission on the annual draft map must be lodged by the landowner with An Coímisiún Pleanála by 1 August each year.

Where a person has requested the addition of a site to the draft map and the local authority considers that site satisfies the relevant criteria, then it will be identified on the next annual draft map, which will be published by the local authority on the following 1 February.

A landowner has until 1 August 2026 to appeal the local authority decision regarding submissions.  Appeals may be made to An Coímisiún Pleanála in respect of the exclusion of their site from the annual draft map for 2027 on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date to. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.

An additional provision was made in the Finance Act 2024 and repeated in the Finance Act 2025, facilitating a further round of rezoning requests to remove land from liability to the tax.  Rezoning requests can only be made for land identified on the final annual map for 2026, published by 31 January 2026.  Rezoning requests for other land will not be considered.

Submissions requesting a change of zoning are considered by the local authority.  The rezoning request must be made to the relevant local authority between 1 February and 1 April 2026.

• A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April from the local authority to the landowner.
• The local authority will communicate in writing to the landowner its decision on whether to progress with an intended variation to the statutory land use plan by 30 June 2026. 
• Decisions on rezoning requests cannot be appealed to An Coímisiún Pleanála.

The rezoning request acknowledgement letter can be used to support a claim for an exemption from the tax for 2026. This claim must be made in the 2026 annual return, which must be made to the Revenue Commissioners on or before 23 May 2026.

Please click here to see the 2026 Final Map published by 31 January.

Further information on the Draft Map, re-zoning request process or on making a submission can be found via the Your Questions Answered (YQA) document below. If the answer is not contained in the YQA, please contact the Planning Department at Dún Laoghaire-Rathdown County Council on (01) 2054700 or via email at rzlt@dlrcoco.ie. Further information on the process is also available via ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’, the Finance Act 2021, Finance Act 2022, Finance Act 2023, Finance Act 2024 and the Finance Act 2025. Guidance in respect of the administration of the tax may be found on the Revenue.ie website.

Further information on the process is also available on the Gov.ie/RZLT website.

As outlined above, the RZLT process has two parts.  Local authorities are required to undertake the mapping that identifies the land subject to the tax. The local authority is also responsible for publishing the annual final map. This was published on 31 January 2026 for the 2026 year, and will be revised annually. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners. Queries on the mapping should be made to Dún Laoghaire-Rathdown. This includes queries on:

• Criteria for inclusion on annual draft map
• Submissions on annual draft map
• Determinations on annual draft map
• Appealing a determination (which must be submitted to An Coímisiún Pleanála)
• Annual final map
• Zoning submissions on the annual final map for 2026 published 31 January 2026

All queries regarding the administration of the tax should be directed to the Revenue Commissioners. Its website provides details on the general administration of the tax and links to a comprehensive guide to the tax. The Revenue website also provides details on:

• Liable persons
• Amount of residential-zoned land tax
• Obligation to register
• Obligation on liable person to prepare and deliver return
• Deferral of, or exemptions from, Residential Zoned Land Tax
• How to contact Revenue with queries on the administration of RZLT

My house and garden is contained on the map. What is the consequence?

Your house and garden are identified on the map because it meets the criteria for the tax, which is based on residential-led zonings and servicing by infrastructure suitable for the provision of housing.  The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).

Do I need to make a submission?

It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT. 

What if my garden is greater than 0.4047ha (1 acre) –

If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from Q1 2025 onwards.  Please see revenue.ie for details regarding the registration process.