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Guidelines on the operation of the residential zoned land tax (RZLT)

Jan 27, 2025

Revenue has published a new Tax and Duty Manual containing guidelines on the operation of the RZLT. These guidelines set out the responsibilities of liable persons in relation to the sale of a relevant site.

The guidelines specifically outline the relevant process in respect of the following:

  • Submitting a RZLT transfer or sale return
  • Submitting a RZLT transfer or sale return within a group structure
  • How to make a RZLT payment.

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