The Residential Zoned Land Tax (RZLT) is a new tax that was introduced in
Finance Act 2021. It applies to land that is both zoned as suitable for
residential development and is serviced, and it will be first due in 2024.
Ireland requires increased housing supply to meet our housing needs. The
RZLT aims to incentivise landowners to activate existing planning permissions
for housing on identified lands, or to engage with planning authorities and
seek planning permission on land which is suitably zoned and appropriately
RZLT is a self-assessed tax. Land which appears on a residential zoned land
tax map published by the relevant local authority is within the scope of the tax,
and so land owners are required to review these maps to confirm whether
their land is subject to the tax.
While residential properties are included on these maps, owners of such
properties are not liable for the tax if they are already subject to Local
Property Tax (LPT).
How will land owners in Wexford know if their land is subject to RZLT?
Wexford County Council has published maps that identify the land that is within the scope of RZLT. The maps can be consulted here:
The maps cover the following areas: Bunclody, Courtown & Riverchapel, Gorey, Rosslare Harbour and Kilrane.
At the time of writing these maps were at Draft stage. Submissions were closed on 1 January 2023. A local authority may, in exceptional circumstances,
accept submissions relating to a draft map after 1 January 2023.
Local authorities will publish, no later than 1 December 2023, a final map for
the purposes of identifying land within the scope of RZLT.
Learn more about this new tax here: Residential Zoned Land Tax