Identification of land liable to RZLT in 2027

Wicklow County Council has prepared an annual draft map for 2027, identifying the land considered to be in scope for the RZLT as of January 1 2026. 

The annual draft map will be available to view online (interactive map) from  01 February 2026 at the following link and at Wicklow County Council, County Buildings, Station Road, Wicklow Town:

CLICK HERE TO VIEW THE RZLT MAPS (This link will be available from 01 February 2026)

Any interested individuals or parties may make submissions in respect of land on the annual draft map. This is dealt with in further detail below.

Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a submission to remove this type of residential property from the map. 

Land appearing on the annual draft maps, taking into consideration submissions, will be included on the annual final map of land in scope for the tax in the local authority area. This map will be published by 31 January 2027. This land may be subject to the tax in 2027, unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as provided for in the legislation.

The RZLT map as prepared and published by the local authorities indicates lands that meet the relevant criteria for inclusion on the map, as set out in the legislation.

The administration of the RZLT is a matter for the Revenue Commissioners.  

The legislation underpinning the RZLT can be found in Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.

The Department of Housing, Local Government and Heritage has published guidance on the Residential Zoned Land Tax. It aims to help planning authorities publish the maps. It can be viewed here.

You can find answers to some frequently asked questions about the RZLT and how to make a submission here

Criteria for inclusion in map 

Section 653B of the Taxes Consolidation Act 1997 states:- 

In this Part, a reference to land which satisfies the relevant criteria is a reference to land that—

(a) is included in a development plan, in accordance with section 10(2)(a) of the Act of 2000 or section 43(6) of the Act of 2024, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—

(i) solely or primarily for residential use, or

(ii) for a mixture of uses, including residential use,

(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and

(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains, but which is not land—

(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the          meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of 2024,       within the meaning of the Act of 2024) which is not unauthorised development (within the        meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of   2024, within the meaning of the Act of 2024), is in use as premises, in which a trade or               profession is being carried on, that is liable to commercial rates, that it is reasonable to   consider is being used to provides services to residents of adjacent residential areas,               

(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is            vacant or idle,                

(iia) the development of which would not conform with—

(I) in a case in which the land is zoned in a development plan, the phased basis in  accordance with which development of land is to take place under the plan, as  detailed in the core strategy included in that plan in accordance with section 10(2A)(d) of the Act of 2000, or

(II) in a case in which the land is zoned in a local area plan, the objective, consistent   with the objectives and core strategy of the development plan for the area in  respect of which the local area plan is prepared, of development of land on a phased  basis, included in the local area plan in accordance with section 19(2) of the Act of  2000, on the date on which satisfaction of the criteria in this section is being assessed, or

(III) in a case in which the land is zoned in a development plan under the Act of 2024, the order of priority or phasing (where such order of priority or phasing is based on   the timing of the provision of any public infrastructure and facilities, as referred to in  paragraph (b)), if any, for development indicated in the development plan or an urban area plan, priority area plan or coordinated area plan (in each case within the meaning of the Act of 2024) for an area within which the land is situated.

 (iii) that it is reasonable to consider is required for, or is integral to, occupation by—

(I) social, community or governmental infrastructure and facilities, including  infrastructure and facilities used for the purposes of public administration or the  provision of education or healthcare,

 (II) transport facilities and infrastructure,

(III) energy infrastructure and facilities, 

(IV) telecommunications infrastructure and facilities,

(V) water and wastewater infrastructure and facilities,

(VI) waste management and disposal infrastructure, or

(VII) recreational infrastructure, including sports facilities and playgrounds,

(iv) that is subject to a statutory designation that may preclude development, or      

(v) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.