Residential Zoned Land Tax
What is the Residential Zoned Land Tax?
From 2024, a new Residential Zoned Land Tax (RZLT) will be charged each year on land that:
- Is zoned for residential use and
- Has access to necessary services such as water supply, roads and lighting
If you are the owner of the land on 1 February 2024, you must make an RZLT tax return by 23 May 2024.
If your property is liable for Local Property Tax, it is a residential property and you do not have to pay RZLT for it.
How do I check if land is liable for Residential Zoned Land Tax?
Land that is liable for RZLT will be shown on a map. Draft RZLT maps were published by local authorities on 1 November 2022. Submissions on suggested changes were accepted up to 1 January 2023 and updated maps, called supplemental maps, were published by 1 May 2023.
You can view the supplemental maps and make a submission on suggested changes, by 1 June 2023, about land that you think should be excluded or included.
If your residential property is shown on the map, you do not have to make a submission to remove it if it is liable to Local Property Tax because this means that it will not be liable for RZLT.
If you are a landowner and you make a submission, you can appeal the decision of a local authority if you do not agree with it.
The final map of land that is liable for RZLT will be published on 1 December 2023.
Do I have to pay Residential Zoned Land Tax?
If land is included on the final RZLT map and you are the owner of it on 1 February 2024, you must pay RZLT unless it is property that is excluded.
RZLT does not apply to existing residential properties. If your property is liable for Local Property Tax, it is a residential property and you do not have to pay RZLT for it.
If your residential property has a garden or yard that is larger than 0.4047 hectares (1 acre) and is included on the RZLT map, you have to register for RZLT but you do not have to pay the tax.
It will be possible to register for the tax from late 2023. Information about how to register and pay the tax will be available closer to that time.
If you are the owner of land liable for RZLT on 1 February 2024, you must make an RZLT tax return by 23 May 2024.
How much is the Residential Zoned Land Tax?
The rate of RZLT is 3% of the market value of the land on the valuation date. The first valuation date will be 1 February 2024. The market value is self-assessed by the landowner.
Residential Zoned Land Tax - Your Questions Answered (pdf) has been published by the Department of Finance and the Department of Housing, Local Government and Heritage.
The Department of Housing, Local Government and Heritage has also produced an infographic on the timeline and process.
Revenue has published detailed Guidance on the Residential Zoned Land Tax (pdf).