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Identification of Land Liable

Identification of land liable to RZLT 

Wicklow County Council has prepared a final map of the land considered to be in scope for the RZLT. The total area of land identified on these maps is 2,133.34 hectares. 

The final map is available to view online (interactive map) from December 01 2023 at the following:



Please note that although residential properties are included on the map, they are not subject to RZLT if they are subject to Local Property Tax.  

The RZLT map as prepared and published by the local authorities includes 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 may be found at Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here 

The Residential Zoned Land Tax Guidelines, as prepared and published by the Department of Housing, Local Government and Heritage, to aid planning authorities in publishing the maps can be viewed here.

You can find answers to some frequently asked questions about the RZLT 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 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) which is not unauthorised development (within the meaning of  the Act of 2000), 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,

                (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,     


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