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RZLT General Information


The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2021. The final maps for liable lands for 2024 have been published and the tax will be payable from 2025.

The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use, including residential use, in order to increase housing supply and to ensure regeneration of vacant and idle lands in urban locations. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing. 

The RZLT process has two parts

1) Identification and mapping of the land in scope for the tax. This is undertaken annually by local authorities through the publication of draft and supplemental maps. 

2) Administration of the tax, which is to be undertaken by the Revenue Commissioners from 2025 onwards.  

An information video on the Residential Zoned Land Tax is available here: