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 objective of the tax is to activate zoned and serviced residential development land and land zoned for mixed-use, including residential, for development to increase housing supply and to ensure the regeneration of vacant and idle lands in urban locations.

The Residential Zoned Land Tax (RZLT) was introduced by the Finance Act 2021. The process to identify land to which the tax applies is now underway. The tax will be payable to the Revenue Commissioners from 2024.

The RZLT process has two parts:

  1. Identification and mapping of the land which meets the criteria in the legislation (zoned and serviced land) which is undertaken by local authorities through the publication of draft and supplemental maps.
  2. Administration of the tax, which is to be undertaken by the Revenue Commissioners.

DLR has prepared a draft map of the land considered to meet the relevant criteria for the RZLT. The map was published on the 1st of November 2022 and is required to reflect the situation on the ground as of October 1, 2022.

The draft map is available here and also at Dún Laoghaire-Rathdown County Council Offices, County Hall, Marine Road, Dún Laoghaire 10:00 am – 4:00 pm, Monday to Friday and in DLR County Council offices at Dundrum, 9:30am – 12:30pm and 1:30pm – 4:30pm, Monday to Friday.

Submissions on the draft map may be made in writing to the local authority concerned not later than 1 January 2023. For further detail on how to make a submission click here.

Please note that although they may be included on the map, residential properties are not subject to the RZLT. It is not necessary to make a submission to remove a residential property from the map, as they are not liable for the tax. A residential property is defined as any building which is in use as, or is suitable for use as, a dwelling.

 

Residential Zoned Land Tax (RZLT)
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