Supplemental zoned-land maps for Residential Zoned Land Tax are published
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From: Department of Finance; Department of Housing, Local Government and Heritage
- Published on: 1 May 2023
- Last updated on: 28 November 2023
- additional land within scope of the tax has been identified
- deadline for submissions to local authorities is Thursday, 1 June 2023
- only an estimated one-sixth of residential zoned land is activated for housing during a local authority’s six-year Development Plan
The Minister for Finance Michael McGrath and the Minister for Housing, Local Government and Heritage, Darragh O’Brien, have today (Monday) announced the publication of Supplementary Residential Zoned Land Tax Maps by a number of local authorities as part of the implementation of the Residential Zoned Land Tax (RZLT).
These Supplemental Maps identify additional lands, zoned residential or mixed use, which may be subject to this tax. Land owners are being urged to check their local authority’s Supplemental map to see if it applies to them.
The RZLT measure is an important component of the pathway to increasing new housing supply, contained in the government’s Housing for All plan to 2030.
The aim of the tax, which will apply from 2024 to relevant land at a rate of 3% of market value, is to activate land for residential development throughout the country, rather than to raise revenue.
Speaking following the Supplemental Residential Zoned Land Tax Maps’ publication, Minister McGrath said:
“I welcome the publication of the Supplemental Residential Zoned Land Tax Maps. This is an important step in the Residential Zoned Land Tax implementation process whereby, following the draft map publication, additional land within scope of the tax has been identified by a number of local authorities and third parties. Landowners whose land is included on a Supplemental Map should now review the map and consider if their land meets the criteria for inclusion and make submissions to their local authority accordingly. Residential properties, while they might be on the map, are not liable for the tax if they are subject to Local Property Tax.
“In December 2023, final maps will be prepared by local authorities identifying the land within scope; the final map will be revised annually from 2025 onwards.
"Ireland requires increased housing supply to meet our housing needs. The RZLT aims to incentivise landowners to activate existing zoned and serviced residential development land for housing on identified lands and lead to the building of more homes.
"I would remind landowners to note the 1 June deadline for making a submission to their local authority regarding inclusion or exclusion or their lands from the Supplemental Map or to request a zoning of land.”
Commenting on the publication of the Supplemental Residential Zoned Land Tax maps, Minister O’Brien said:
“It’s estimated that only one-sixth of residentially zoned land is activated for housing during a local authority’s six-year Development Plan period. We need to see more suitable land which is serviced and available for housing unlocked for the delivery of homes. Landowners now have an opportunity to make submissions to their local authority, with regard to supplemental maps only, if they consider that their land does not fall into the scope of the tax, or if they wish to seek the re-zoning of their land. The publication of Supplemental Maps is an important step in the process of introducing this measure, a key action in Housing for All, aimed at increasing housing supply.
“Taken together with the planned Land Value Sharing initiative and reform of the planning system, the government is ensuring a fairer approach to land management and that housing will get built quicker and without unnecessary speculative costs from land mismanagement.”
Homeowners will not have to pay the Residential Zoned Land Tax if they own a dwelling which appears on the local authorities’ Residential Zoned Land Tax Maps, where the property is subject to the Local Property Tax (LPT). If a homeowner owns such a dwelling, where the land/gardens/yards attached to it are greater than 0.4047 hectares (1 acre), they will have to register for the Residential Zoned Land Tax with the Revenue Commissioners, but they will not be liable to pay the tax. It will be possible to register from late 2023 onwards.
More information on the RZLT can be found at: www.gov.ie/rzlt.
