Residential Zoned Land Tax Annual Draft Map 2026

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Residential Zoned Land Tax
Annual Draft Map 2026

PLEASE NOTE LANDOWNERS CANNOT MAKE REZONING SUBMISSIONS ON ANNUAL DRAFT MAP

Submissions relating to the 4 items listed below can only be made on the Annual Draft Map 2026

Proposal to remove full land parcel
Proposal to remove part of land parcel
Proposal to include lands
Submission regarding date on which a site first satisfied the relevant criteria

Rezoning submissions can only be made by Landowners in respect of land they own that is identified on the Final Map 2025. Rezoning submissions by Landowners for other land will not be considered. Landowner rezoning submissions deadline is 11.59pm 1^st April, 2025. For full details, including how Landowners can make a submission on the Final Map 2025, please refer to CONSULTATION ON FINAL MAP 2025

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 ongoing and the tax will be due from February 2025 and payable from 23 May 2025.

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.

The draft map for 2026, published on 1 February 2025, identifies land that may be liable for the tax in 2026. Owners of such land, and interested third parties may make submissions regarding the inclusion of land on this draft map, these submissions must be made by 1 April 2025.

Identification of land liable to RZLT in 2026

Meath County Council has prepared an Annual Draft map of the land considered to be in scope for the RZLT as of 1^st January 2025.

The Annual Draft map is available below and also at the office of Meath County Council, Buvinda House, Dublin Road, Navan, Co Meath, C15 Y291, Monday to Friday (during normal opening hours) (online viewing available at public counter only).

Total area, in hectares, of land that satisfies the relevant criteria
Total Area (all lands):	2024.08 Hectare
Total Area for Proposed Removal:	0 Hectare
Total Area for Proposed Inclusion:	0 Hectare

Any interested individuals or parties may make submissions in respect of land on the annual draft map. This is dealt with in further detail below.

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

Land appearing on the annual draft map, taking into consideration submissions, will be included on the annual final map of land in scope for the tax in the local authority area. This map will be published on 31 January 2026. This land may be subject to the tax in 2026, unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as provided for in the legislation.

The RZLT map as prepared and published by the local authorities indicates lands that meet the relevant criteria for inclusion on the map, as set out in the legislation.

The administration of the RZLT is a matter for the Revenue Commissioners.

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.

You can find answers to some frequently asked questions about the RZLT and how to make a submission here.

In what format should the submission be made?

Submissions on the Annual Draft Map 2026 may be made not later than 1 April 2025.

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

Online here
In writing to: Senior Executive Officer, Planning Department, Meath County Council, Buvinda House, Dublin Road, Navan, Co. Meath, C15 Y291

Please note late, emailed, faxed submissions or any submissions made that relate to “Landowners seeking land use zoning changes” cannot be considered and will be returned

Please note that Landowners cannot make rezoning submissions here. Submissions can only be made here relating to the 4 items listed below:

Proposal to remove full land parcel
Proposal to remove part of land parcel
Proposal to include lands
Submission regarding date on which a site first satisfied the relevant criteria

Landowners seeking land-use zoning change can only make submissions on Final Map 2025 which can be found at Consultation on Final RZLT Map 2025

In respect of making any submission, be it by the landowner or a third party, please note the following:  

The personal information (data) collected during the consultation process is collected for the purpose of receiving and dealing with submissions.
Contact details provided may be used to contact a submitter who claims to be the landowner of a particular site. This will be to request evidence as is necessary to prove their ownership of the site, or request further information from the landowner.
A local authority may, where it considers it necessary for the purposes of making the determination, request further information from Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.
Please identify any parts of your submission that contain personal or commercially sensitive data that you do not wish to be published.
Meath County Council will treat all personal data you may give as confidential. Data protection information can be found at https://www.meath.ie/council/your-council/your-data-and-access-to-information/data-protection

> Making a submission on the annual draft map for 2026 [Click here to view]

Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on a local authority map, the date on which the site first met the criteria for inclusion on the map) to the Residential Zoned Land Tax mapping you are seeking, as well as provide a justification for the change sought. The submission must state the criteria set out in Section 653B of the Taxes Consolidation Act 1997 on which you rely in your submission for the land being in or out of scope. After reviewing your submission, the local authority may request additional information, such as proof of ownership.

Landowner submissions

If you are making a submission in respect of land that you own or on behalf of the landowner, please note the following:

Your name and address must be included in the submission.
Submissions from a landowner in respect of their own land must be accompanied by an Ordnance Survey map showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas) suitable to identify the land in question. Proof of site ownership is required.
If your land is on the map, you may wish to bring to the local authority’s attention to matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed.
Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation.

Third Party submissions

If you are making a submission about land that you don’t own, then you are a third-party submitter.

In your submission you should include:

Your name and address must be included.
Information to identify the land - either a written description, an Eircode or a map with the area outlined. Where the local authority cannot identify the land, it may not be able to take the submission into account.
For land on the map, you may wish to bring to the local authority’s attention to matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed.
Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation.

> What Happens Next [Click here to view]

The local authority will evaluate all written submissions. Then, it will decide and issue a written response to landowners' submissions. Before publishing the final map each year, it will take key steps, including the following:

2026 Annual Draft Map

Submissions received in relation to the annual draft map will be published on https://consult.meath.ie/ by 11 April 2025 (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
Where a landowner requests the exclusion of their land from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1 July 2025.
An appeal of the local authority decision on a landowner’s submission on the annual draft map must be lodged by the landowner with An Bord Pleanála by 1 August 2025.

Where a person has requested the addition of a site to the draft map and the local authority considers that site satisfies the relevant criteria, then it will be identified on the next annual draft map, which will be published by the local authority on the following 1 February.

Can I appeal a decision of the local authority?

A landowner has until 1 August 2025 to appeal the local authority decision regarding submissions. Appeals may be made to An Bord Pleanála in respect of the exclusion of their site from the annual draft map for 2026 on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date to. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.

> How can I find out further information about the mapping and submissions process? [Click here to view]

For more details on the annual draft map or submissions, please see 'Your Questions Answered' here.

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

For questions about specific land or not covered in FAQs, please contact the Planning Department at rzlt@meathcoco.ie

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

As outlined above, the RZLT process has two parts. Local authorities are required to undertake the mapping that identifies the land subject to the tax. The local authority is also responsible for publishing the annual final map. This was published on 31 January 2025 for the 2025 year, and will be revised annually. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners. Queries on the mapping should be made to rzlt@meathcoco.ie. This includes queries on:

Criteria for inclusion on annual draft map
Submissions on annual draft map
Determinations on annual draft map
Appealing a determination (which must be submitted to An Bord Pleanála)
Annual final map

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

> What do I do if I am a Homeowner [Click here to view]

My house and garden is contained on the map. What is the consequence?

Your house and garden are identified on the map because it meets the criteria for the tax, which is based on residential-led zonings and servicing by infrastructure suitable for the provision of housing. The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).

Do I need to make a submission?

It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT.

What if my garden is greater than 0.4047ha (1 acre) –

If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from Q1 2025 onwards. No action needs to be taken to register at this time. Please see revenue.ie for details regarding the registration process closer to the time.