Residential Zoned Land Tax

The tax aims to activate serviced, zoned land for residential or mixed use. This is to boost housing supply and regenerate vacant, idle urban land. 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 annual draft and annual final maps
2. Administration of the tax. This will be undertaken by the Revenue Commissioners. 

Please note that although they are included on these maps, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a rezoning request or submission to remove this type of residential property from the map.  

Final RZLT Map 2026

An additional provision was made in the Finance Act 2024 and repeated in the Finance Act 2025, facilitating a further round of rezoning requests for Landowners to remove their land from liability to the tax.  The Final Map 2026, published on 31 January 2026, identifies land that may be liable for the tax in 2026. Owners of such land may make a request to Meath County Council to change the zoning of this land until 1 April 2026. If certain conditions are met, a Landowner may be exempt from the 2026 liability on foot of such a request.

Landowner rezoning submission deadline is 11.59pm 1 April, 2026 (late, emailed, Third Party or rezoning submissions by Landowners for land not identified on the Final Map 2026 cannot be considered)

The Final Map 2026 is available to view on Consultation on Final Map 2026 and at the office of Meath County Council, Buvinda House, Dublin Road, Navan, Co Meath, C15 Y291 (during normal opening hours) (online viewing available at public counter only).

Please refer to Consultation on Final Map 2026 for full details.

Annual RZLT Draft Map 2027

Meath County Council has prepared an annual draft map for 2027, identifying the land considered to be in scope for the RZLT as of January 1 2026. 

This annual draft map, published on 1 February 2026, identifies land that may be liable for the tax in 2026. Owners of such land and interested third parties may make submissions on this draft map.  Please note that Landowners cannot make rezoning submissions on the Annual Draft Map 2027.   “Landowners seeking land-use zoning change” can only make submissions on land identified on the Final Map 2026 located at Consultation on Final Map 2026

Submission deadline is 11.59pm 1 April, 2026 (late, emailed or any submissions made that relate to “Landowners seeking land use zoning changes” cannot be considered)

This Annual Draft Map will be available to view from 1 February 2026 on Consultation on Annual Draft Map 2027 and also at the office of Meath County Council, Buvinda House, Dublin Road, Navan, Co Meath, C15 Y291 (during normal opening hours) (online viewing available at public counter only). 

Please refer to Consultation on Annual Draft Map 2027 for full details.  

The legislation underpinning the RZLT can be found in Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.

The Department of Housing, Local Government and Heritage has published guidance on the Residential Zoned Land Tax. It aims to help planning authorities publish the maps. It can be viewed here.

For more detail on the Final Map 2026, please refer to Consultation on Final Map 2026

For more detail on the Annual Draft Map 2027, please refer to Consultation on Annual Draft Map 2027

Queries on the mapping should be made to rzlt@meathcoco.ie

Further information on the process is also available on https://www.gov.ie/rzlt   

As the local authority do not administer the tax we are unable to answer any queries regarding the administration of the tax. All queries regarding the administration of the tax should be directed to the Revenue Commissioners. Its website  provides details on the general administration of the tax and links to a comprehensive guide to the tax. The Revenue website also provides details on:

• Liable persons
• Amount of residential-zoned land tax
• Obligation to register
• Obligation on liable person to prepare and deliver return
• Deferral of, or exemptions from, Residential Zoned Land Tax
• How to contact Revenue with queries on the administration of RZLT