Making a submission on the annual draft map for 2027
 

Submissions can be made by 1 April 2026 to: 

• Identify additional land that may fall into scope, but is not included in the annual draft map for 2027; 
• Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria that determines the land in scope;
• Challenge the date from which the land is considered to be in scope; and/or 
• Support the proposed exclusion of their land. 

Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on a local authority map, the date on which the site first met the criteria for inclusion on the map, or support for the proposed exclusion of land from the map) to the Residential Zoned Land Tax mapping you are seeking, as well as provide a justification for the change sought. The submission must state the criteria set out in Section 653B of the Taxes Consolidation Act 1997 on which you rely in your submission for the land being in or out of scope. After reviewing your submission, the local authority may request additional information, such as proof of ownership.  

Landowner submissions
If you are making a submission in respect of land that you own or on behalf of the landowner, please note the following: 

• Your name and address must be included in the submission.
• Submissions from a landowner in respect of their own land 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.
• If your land is on the map, you may wish to bring to the local authority’s attention to matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed.  
• Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
• The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation. 

Third Party submissions

If you are making a submission about land that you don’t own, then you are a third-party submitter. 

In your submission you should include:

• Your name and address.
• Information to identify the land - either a written description, an Eircode or a map with the area outlined. Where the local authority cannot identify the land, it may not be able to take the submission into account.
•  For land on the map, you may wish to bring to the local authority’s attention to matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed.  
• Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
• The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation. 

In what format should the submission be made?

Submissions may be made in one of the following ways:

1. Write to Administrative Officer, Planning Department, Wicklow County Council, County Buildings, Whitegates, Wicklow Town, A67 FW96, marked ‘RZLT’
2. Email RZLT@wicklowcoco.ie 

In respect of making any submission, be it by the landowner or a third party, please note the following:   

• The personal information (data) collected during the consultation process is collected for the purpose of receiving and dealing with submissions.
• Contact details provided may be used to contact a submitter who claims to be the landowner of a particular site. This will be to request evidence as is necessary to prove their ownership of the site, or request further information from the landowner.
• A local authority may, where it considers it necessary for the purposes of making the determination, request further information from Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.
• For further information on how [local authority] processes Personal Data, please see our Privacy Statement 
• Please identify any parts of your submission that contain personal or commercially sensitive data that you do not wish to be published.  
   

What Happens Next

The local authority will evaluate all written submissions. Then, it will decide and issue a written response to landowners' submissions. Before publishing the final map each year, it will take key steps, including the following:

Annual Draft Map

• Submissions received in relation to the annual draft map will be published on the local authority website by 11 April each year (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission). 
• Where a landowner requests the exclusion of their land from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1 July each year. 
• An appeal of the local authority decision on a landowner’s submission on the annual draft map must be lodged by the landowner with An Coímisiún Pleanála by 1 August each year. 

Where a person has requested the addition of a site to the draft map and the local authority considers that site satisfies the relevant criteria, then it will be identified on the next annual draft map, which will be published by the local authority on the following 1 February.

Can I appeal a decision of the local authority?
A landowner has until 1 August 2026 to appeal the local authority decision regarding submissions.  Appeals may be made to An Coímisiún Pleanála in respect of the exclusion of their site from the annual draft map for 2027 on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date to. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.