Introduction
The Residential Zoned Land Tax (RZLT) 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, including residential use, in order to increase housing supply and to ensure regeneration of vacant and idle lands in urban areas. These areas have been identified within statutory land use plans as appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing.
- Local authorities are responsible for identifying the land that is subject to RZLT.
- RZLT is administered by Revenue.
Residential Zoned Land Tax – Annual Draft Map
1st February 2024
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 2025.
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:
- 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 – see below.
- Administration of the tax, which is to be undertaken by the Revenue Commissioners from 2025 onwards.
Carlow County Council has prepared an annual draft map of the land considered to be in scope for the RZLT as of January 1st 2024.
The annual draft map is available for inspection at consult.carlow.ie or can be viewed in hard copy during normal opening hours (excluding public holidays) at the following locations;
| Public Display | Address |
|---|---|
| Carlow County Council | Athy Road, Carlow |
| Carlow Library | Tullow Street, Carlow |
| Tullow Library | Inner Relief Road, Tullow |
| Muinebheag Library | Main Street, Bagenalstown |
| Borris Library | Lower Main Street, Borris |
Submissions on the annual draft map may be made not later than 1st April 2024, regarding—
(I) either the inclusion in or exclusion from the final map of specific sites, or
(II) the date on which a site first satisfied the relevant criteria.
Submissions on the annual draft map may be made in one of the following ways:
- Write to: Senior Executive Officer, ‘clearly marked’ – Residential Zoned Land Tax, Planning Department, Carlow County Council, Athy Road, Carlow.
- Online: Via the online consultation portal at consult.carlow.ie
- Via email to: RZLT@carlowcoco.ie
Submissions should include a name and address, reasons for inclusion or exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land subject of the submission.
Any such written submissions received by 1st April 2024 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority concerned not later than 11th April 2024.
The proposed inclusions and proposed exclusions on the annual draft map are subject to submissions received. Any landowners who support the exclusion of their land should make a submission in support of such exclusion.
Where land is identified on the annual draft map as being subject to the residential zoned land tax and where the land identified on the draft map is included in a development plan or local area plan in accordance with section 10(2)(a) or 19(2)(a) of the Act of 2000 zoned—
- solely or primarily for residential use, or
- for a mixture of uses, including residential use, a person may on or before 31st May 2024, in respect of aforementioned land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land. Any such submission should include evidence of ownership, detailed reasons for any rezoning request, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.
Any such written rezoning requests received by 31st May 2024 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority concerned not later than 10th June 2024.
All rezoning requests made will be considered by the Local Authority having regard to the proper planning and sustainable development of the area.
The Council’s Data Protection Policy, is available here.