Residential Zoned Land Tax Consultation
Please note that although they are included on the map, residential properties are not subject to the Residential Land Zoned Tax (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.
Where residential properties are larger than 0.4047 (1 acre), they are similarly not subject to the RZLT but must register with the Revenue Commissioners.
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. More information regarding the administration of the tax is available on Revenue’s website Revenue.ie
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 email@example.com or phone 046-9097500
A demonstration video on how to use the Meath Consultation Portal to make a submission is available here: https://www.youtube.com/watch?v=6v4-l19sE7s
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 below 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
Any interested individuals or parties may make submissions in respect of land on the draft map. If you wish to make a submission, please note landowner submissions should be accompanied by a map at a scale of 1:1000 or 1:2500 suitable to identify the land in question.
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
Please note late or emailed submissions cannot be considered and will be returned.
A demonstration video on how to use the Meath Consultation Portal to make a submission is available here: https://youtu.be/6v4-l19sE7s
Please note that although they are included on the map, existing 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.
Submissions should be restricted to:
- Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria which determine the land to be in scope
- Challenge the inclusion of a portion of the land on the map if the owner considers the portion of the land does not meet the criteria which determine the land to be in scope
- Challenge the date the land is considered to be in scope
- Request a change of zoning (by the landowner only). Please note third parties cannot make a submission in relation to zoning.
- Identify additional land which may fall into scope (for draft map only)
Please note your submission must clearly identify the site and outline what change (i.e. inclusion or exclusion of land on a local authority map, or 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. The local authority may also request additional information after the receipt of your submission (e.g. proof of ownership or further information).
What Happens Next
All written submissions will be evaluated. A written determination will be made by the Local authority regarding submissions by landowners. Further information on the process is available in ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ as published by the Department of Housing, Local Government and Heritage here
If you are a Homeowner
If your house and garden is contained on the map. What is the consequence?
Your house and garden is 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 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 you need to make a submission?
It is not necessary to make a submission. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT.
What if your 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 late 2023 onwards. No action needs to be taken to register at this time. Please see revenue.ie for details closer to the time.