Publication
Residential Zoned Land Tax
From Department of Housing, Local Government and Heritage; Department of Finance
Published on
Last updated on
From Department of Housing, Local Government and Heritage; Department of Finance
Published on
Last updated on
The Residential Zoned Land Tax is a new tax aimed at increasing housing supply by activating zoned, serviced residential development lands (including mixed-use lands) for housing. It also aims to incentivise landowners to use existing planning permissions for housing. The tax is being introduced as part of Housing for All, the government's housing plan to 2030. The first liability date for the tax has been deferred until 1 February 2025 to allow another opportunity for interested parties to make submissions regarding land within the scope of the tax, including a further opportunity for landowners to submit rezoning requests in respect of such land, which is identified on annual draft maps to be published by local authorities.
The annual tax will apply from 2025 at a rate of 3% of the land’s market value. The tax will operate on a self-assessment basis. More detailed information on the tax is available in the ‘Your questions answered’ document on this page.
There are two stages to implementing the Residential Zoned Land Tax:
Those who own lands, identified in the local authorities’ annual final maps for 2025 published on or before 31 January 2025, being lands which are:
You will not have to pay the Residential Zoned Land Tax if you own a dwelling which appears on the local authorities’ Residential Zoned Land Tax maps, but which is also subject to the Local Property Tax (LPT).
If you own such a dwelling, where the land/gardens/yards attached to it are greater than 0.4047 hectares, you will have to register for the Residential Zoned Land Tax with the Revenue Commissioners, but you will not be liable to pay the tax. It will be possible to register for the tax from December 2024 onwards.
You may have to pay the tax if you own a dwelling that appears on the local authorities’ Residential Zoned Land Tax maps that is not subject to the LPT.
Local authorities will publish annual draft Residential Zoned Land Tax maps on 1 February 2024 that identify lands that fall within the scope of the tax, as well as lands which they propose to exclude from the annual final maps for 2025. Once the annual draft maps are published, people will have until 1 April 2024 to make a submission to the relevant local authority about whether or not land on this annual draft map meets the criteria for being subject to the tax. These submissions can:
Landowners may request a change of zoning of their land by 31 May 2024, where such land is identified on the annual draft map.
The submissions and rezoning requests will be considered by the local authority prior to the publication of an annual final map on 31 January 2025 identifying the land which will be liable to the tax on 1 February 2025.
You will be able to view your local authority’s Residential Zoned Land Tax annual draft map on your local authority’s website or in their offices. The list below provides links to each local authorities’ relevant RZLT webpage. Please contact your local authority for more information on this: