Residential Zoned Land Tax Consultation

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Residential Zoned Land Tax Consultation

Residential Zoned Land Tax Timeline
Location
County-wide

The Government’s Housing For All – A New Housing Plan for Ireland proposed a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.

The Residential Zoned Land Tax was introduced in the Finance Act 2021. The process to identify land to which the tax applies is now underway and the tax will be payable from 2024.

The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use, including residential 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 – see below.
  2. Administration of the tax, which is to be undertaken by the Revenue Commissioners from 2024 onwards. 

Identification of land liable to RZLT

Meath County Council has prepared a draft map of the land considered to be in scope for the RZLT as of October 1, 2022.

The draft map is available at meath.consult.ie and can be viewed at the office of Meath County Council, Buvinda House, Dublin Road, Navan, Co. Meath during normal opening hours online viewing available at public counter only.

 

Submissions

Submissions can be made by the public on the draft map from November 1st 2022 until January 1st 2023.

Submissions should be in ONE medium only i.e. online or hard copy and made as follows:-

  • Online at https://consult.meath.ie/ or
  • In writing to: Senior Executive Officer, Planning Department, Meath County Council, Buvinda House, Dublin Road, Navan, Co. Meath, C15 Y291
  •  

Further details about submissions including a demonstration video can be found on meath.consult.ie.  Details on 'What Happens Next' and 'If you are a Homeowner' can also be found here. 

 

For an extended overview from the Department of Housing, Local Government and Heritage on the Residential Zoned Land Tax Process, please refer to the RZLT Overview.

 

For queries, please email rzlt@meathcoco.ie or phone 046-9097500