Wicklow County Council has prepared a DRAFT Map 2024 of the land considered to be in scope for the RZLT. The total area of land identified on these maps is 2,154.14 hectares.
The DRAFT map is available to view online (interactive map) from 01 February 2024 at the following link:
CLICK HERE TO VIEW THE RZLT MAPS
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.
Identification of land liable to RZLT
Wicklow County Council has prepared an annual draft map of the land considered to be in scope for the RZLT as of 01 January 2024.
The annual draft map is available at the link above and at Wicklow County Council County Buildings from the 01 February 2024.
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.
Submissions can be made by the public on the annual draft map from 01 February 2024 until 01 April 2024. These submissions can -
- propose a correction to the annual draft Residential Zoned Land Tax map if they feel that the land included on the map does not meet the criteria;
- propose a correction to the date on which land first met the criteria;
- support of the exclusion of their land where it is identified on the map that the local authority proposes to exclude such land from the final annual map for 2025, to be published on or before 31 January 2025; and/or
- propose the inclusion of land, not identified on the map, if it is considered such land meets the criteria.
Landowners may request a change of zoning of their land by 31 May 2024, where such land is identified on an annual draft map.
Land appearing on the annual draft maps, as amended to take into account the outcome of submissions and rezoning requests made in respect of the land on these maps, will be included on the annual final map of land in scope for the tax in the local authority area to be published on 31 January 2025. This land will be subject to the tax in 2025 unless it is exempt as a residential property, as outlined above, or qualifies for any other exemption, as provided for in the legislation.
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.
Guidance on the Residential Zoned Land Tax, as prepared and published by the Department of Housing, Local Government and Heritage, to assist planning authorities in publishing the maps can be viewed here.
You can find answers to some frequently asked questions about the RZLT and how to make a submission here.