On 1 February, local authorities published annual draft Residential Zoned Land Tax (RZLT) maps as part of the current mapping process. Landowners have until 1 April 2024 to make submissions on whether their land meets the relevant criteria for inclusions as residential zoned and serviced land. 31 May 2024 is the date by which landowners can request a re-zoning of their land. The annual final map will be published on 31 January 2025 providing the basis for the 2025 RZLT liability date.
Speaking following the annual draft residential zoned land tax map publication, Minister McGrath said:
“I welcome the publication of the annual draft residential zoned land tax maps. This is an important step in the RZLT implementation process whereby land within scope of the tax has been identified by local authorities. Landowners whose land is included on the annual draft map should now review the map and consider if their land meets the criteria for inclusion. Residential properties, while they might be on the map, are not liable for the tax if they are subject to LPT.
Landowners also have an opportunity to make submissions to vary the zoning status of their land. The annual final map will be published on 31 January 2025; the maps will continue to be revised on an annual basis going forward.
Ireland requires increased housing supply to meet our housing needs. The RZLT aims to incentivise landowners to activate existing planning permissions and carry out development for housing on identified lands."
Further commentary is available in the Department of Finance press release here.