The Residential Zoned Land Tax was introduced in the Finance Act 2021. The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use in order to increase housing supply and to ensure regeneration of vacant and idle lands in urban locations. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing.
The RZLT process has two parts:
1) Identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of draft and supplemental maps.
2) Administration of the tax will be undertaken by the Revenue Commissioners. More information regarding the administration of the tax is available on Revenue’s website Revenue.ie
For further information, please see documents issued by the Department of Housing, Local Government and Heritage.