Revenue issued a press release last week confirming that the filing deadline for the annual Residential Zoned Land Tax (RZLT) returns for 2025 has been extended to 30 May 2025. The extension provides taxpayers with additional time to complete the filing process. Revenue noted positive levels of engagement from site owners to date, with liabilities of approximately €12 million having been paid. However, Revenue is aware that some site owners who have commenced the process to register for RZLT have not yet submitted a return.
The press release provides information on registering for the RZLT and submitting a return, together with links to information resources on Revenue’s website. In Tax News last week, we provided details of RZLT online information sessions being run by Revenue. A previous news story in April covered quick start guide to RZLT.
Site owners are reminded that there is a 24-hour turnaround time between completing the RZLT registration and issuance of the site ID required to complete the RZLT return hence early engagement is encouraged. Taxpayers using an agent/advisor to assist them in filing their RZLT return should note that the agent/advisor must be linked to their Revenue record through the Agent Link Manager application process.