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Residential Zoned Land Tax

The Government’s Housing For All – A New Housing Plan for Ireland has introduced a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.


The draft RZLT maps for lands liable in 2025 was published on 01 February 2024. Submissions requesting a variation of the zoning of land are invited up to 31 May 2024.


The final RZLT maps 2023 for lands liable in 2024 were published on 01 December 2023.