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Making a rezoning request

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. (THIS LINK WIL BE AVAILABLE FROM 31 January 2026)

Landowner Rezoning Requests
If you are making a rezoning request in respect of land that you own, or on behalf of a landowner, please note the following: 

  • Your name and address must be included in the submission.
  • Submissions must be accompanied by an Ordnance Survey map showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas) suitable to identify the land in question. Please note the local authority may request proof of site ownership.
  • Please note that a submission requesting a change in zoning can only be made in relation to land that is already on the final map for 2026, published on 31 January 2026. 
  • Where a land use zoning change is sought, the submission must be received on or before 1 April. 
  • The landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances, such as their desire to continue with an ongoing economic activity they wish to bring to the local authority’s attention. Any information to support the claims of ongoing economic use should be submitted as part of the rezoning request.

How can I find out further information about the mapping and submissions process?

​For more details on the annual draft map or submissions, please see 'Your Questions Answered' here . For questions about specific land or not covered in FAQs, please contact the Planning Department at rzlt@wicklowcoco.ie or (0404) 20148.

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 Wicklow County Council. 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
     

What do I do if I am a Homeowner
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.