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Revenue guidance on Residential Zoned Land Tax is updated for Finance Act 2025

Feb 03, 2026

Revenue has updated its guidance on Residential Zoned Land Tax (RZLT) to reflect the amendments provided for in Finance Act 2025. The main changes relate to the new provisions where landowners request rezoning of land, the exemption where landowners are precluded from developing land, and certain provisions relating to the due date for payment of liabilities in situations where liabilities arise after death.

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