Residential Zoned Land Tax manuals updated

Revenue has updated two Tax and Duty Manuals relating to the guidelines for registering a site for Residential Zoned Land Tax (RZLT) and for submitting a transfer or sale return for a site subject to RZLT. The updates are as follows:

The updated Tax and Duty manual RZLT Registration includes the following information:

• How to include details at site registration of multiple parcel ID’s issued by a local authority,
• Updating the site registration field for the date RZLT may or would be charged but for the commencement of non-residential development, and
• Information for non-resident owners on obtaining a tax registration number (TRN).

The Tax and Duty manual RZLT Site Sale or Transfer Guidelines has been updated to include information on how to view a payment of RZLT and print a payment confirmation for a site.