Revenue has updated a number guidance notes on the operation of Residential Zoned Land Tax (RZLT) to include details on the process for non- resident owners to obtain a tax registration number. The updated manuals include the RZLT Site Sale or Transfer Guidelines, the guidance on RZLT Registration and RZLT Return.
The guidelines on RZLT registration have also been updated to include information on the e-linking process. This information has also been included in the guidance on the RZLT return together with information relating to the Abatement Claim Form process.