Residential Zoned Land Tax (“RZLT”) liability date is 1 February 2026. RZLT is a self-assessment, annual tax which is calculated at 3% of the market value of the “Relevant Site” being a site which meets the criteria for RZLT.  Lands liable for RZLT are outlined on maps prepared by the relevant Local Authority. The Local Authority final maps for 2026 were published on 31 January 2026.

WHAT land is liable?

Property is considered a “Relevant Site” and is liable for RZLT if:

  1. The property is NOT subject to Local Property Tax (LPT)
    AND
  2. The property has been published on the relevant local authority’s annually revised RZLT map.
  • Registration for RZLT is required for residential properties which enjoy a garden or yard greater than 1 acre in size. RZLT will not arise in these cases, but the property must be registered, otherwise penalties may apply for failure to register.
  • RZLT does not arise for residential dwellings that are subject to LPT, even if the property is entitled to an exemption or deferral from LPT.
  • Property which is not included in the annually revised RZLT map is considered excluded land. Maps are revised annually and thus should be reviewed each year.
WHO is liable?

The liable person for RZLT is the owner of the Relevant Site on 1 February in the relevant year.

WHEN – is the Liability Date?

The designation of sites as Relevant Sites for RZLT commenced on 1 January 2022, with the first liability becoming payable in 2025. Importantly, liability to pay RZLT arises in the third year after the property is designated as a Relevant Site. The Local Authority map will bear a date stamp showing the year in which each property first became designated as a Relevant Site. Relevant Sites bearing no date stamp were designated in 2022 and payment was due from 2025 onwards. Sites designated as a Relevant Site in 2023 become liable for payment this year, 2026.

Registration is necessary as soon as the property is deemed to be a Relevant Site, notwithstanding that the liability does not accrue until the third year.  If a site first appears on the Local Authority map for RZLT in 2026, the site must be registered with Revenue in 2026, but the liability to pay RZLT does not accrue until the 1st of February 2029.

WHERE – are filings made?

Registration of Relevant Sites and filing RZLT returns is done on Revenue Online Service (ROS) or through MyAccount.

HOW - is it assessed?

RZLT is a self-assessment tax.  The owner is responsible for assessing the value of the Relevant Site. A valuation for a Relevant Site applies for 3 years, thereafter the Relevant Site must be re-valued. Liability is calculated at 3% of the market value.

Exemption and Deferral Grounds

There are certain exemptions or deferral grounds which may apply in respect of a Relevant Site in certain circumstances

Exemptions
  1. Where an owner has submitted a request for the rezoning of such land to the relevant local authority from the 1st February and:
    a. The rezoning request is submitted between 1 February and 1 April and;
    b. The lands must not be subject to a current planning application or an extant planning application permitting residential development
  2. Where development of the site cannot commence due to third party judicial review of the planning permission granted for the site. This exemption applies until the conclusion of the proceedings.
  3. Where the landowner is subject to pre-existing contractual obligations that preclude them from developing the site and certain other conditions are met.

Where a landowner is relying on an exemption, they must first register the site and then claim the exemption when filing the return.

Deferrals

RZLT can be deferred in certain circumstances:

  1. In the 12-months following the date of a grant of planning permission.
  2. Where a residential development has commenced.
  3. Where the liable person has appealed against the inclusion of their property on the draft annually revised map.
  4. Where development cannot commence due to an ongoing appeal with An Coimisiún Pleanála by a third-party as against planning permission granted in respect of the Relevant Site.
  5. Where an application for retention planning permission or substitute consent is being considered on appeal, or a judicial review is ongoing in respect of same.

RZLT that is deferred during the course of residential development may, on the making of the claim by the landowner, no longer be payable, in cases where the development is completed within the timeframe of the applicable planning permission.  If the development is only partly completed within the timeframe of planning permission, some of the deferred tax may still be due.

Cessation of RZLT liability

A relevant site may no longer be liable to RZLT in certain circumstances, including where mixed-use zoned land is developed for a non-residential purpose, or where a Certificate of Compliance on Completion is registered under the Building Control Management System in respect of a site, the area of the Relevant Site to which the BCAR is associated will no longer be liable for RZLT.

Conclusion

Landowners should consult their relevant local authority maps for 2026 and review whether their lands have been deemed Relevant Sites. Registration for Relevant Sites must take place between 1 February and 23 May 2026.

For landowners whose sites became liable for RZLT on or before 2023, payment of the RZLT is due this year from 1 February and must be paid prior to the 23 May 2026.

For more information or assistance with queries relating to Residential Zoned Land Tax, please contact Majella Lynch or any member of the Flynn O’Driscoll Real Estate Team.

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