PLEASE NOTE THAT LANDOWNERS ONLY CAN MAKE REZONING SUBMISSIONS ON FINAL MAP 2025
An additional opportunity was made in the Finance Act 2024 for Landowners to request a change in the zoning of their land, where that land is identified on the Final Map 2025 (published on 31st January 2025).
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 1st April, 2025
Landowners rezoning submissions 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
Submissions relating to the 4 items listed below can only be made on the Annual Draft Map 2026 which can be found at Consultation on 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
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 final map for 2025, published on 31 January 2025, identifies land that may be liable for the tax in 2025. Owners of such land may make a request to Meath County Council to change the zoning of this land until 1 April 2025. If certain conditions are met, a landowner may be exempt from the 2025 liability on foot of such a request. Please see section below entitled Making a rezoning submission on a final map for 2025 (published 31 January)to see more detail.
The Final Map 2025 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
In what format should the submission be made?
Rezoning submissions, by Landowners only, on the Final Map 2025 may be made not later than 11.59pm 1 April 2025.
Submissions should be in ONE medium only i.e. online or hard copy and made as follows:-
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 do not relate to “Landowners seeking land use zoning changes” cannot be considered and will be returned
Submissions can only be made here by Landowners seeking land-use zoning change. Submissions in relation to the 4 items listed below can only be made on the Annual Draft Map 2026 which can be found at Consultation on 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
In respect of a Landowner making a rezoning submission, 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.
Final RZLT Map 2025
Primary tabs
Residential Zoned Land Tax
Final Map 2025
PLEASE NOTE THAT LANDOWNERS ONLY CAN MAKE REZONING SUBMISSIONS ON FINAL MAP 2025
An additional opportunity was made in the Finance Act 2024 for Landowners to request a change in the zoning of their land, where that land is identified on the Final Map 2025 (published on 31st January 2025).
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 1st April, 2025
Landowners rezoning submissions 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
Submissions relating to the 4 items listed below can only be made on the Annual Draft Map 2026 which can be found at Consultation on Annual Draft Map 2026
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 final map for 2025, published on 31 January 2025, identifies land that may be liable for the tax in 2025. Owners of such land may make a request to Meath County Council to change the zoning of this land until 1 April 2025. If certain conditions are met, a landowner may be exempt from the 2025 liability on foot of such a request. Please see section below entitled Making a rezoning submission on a final map for 2025 (published 31 January) to see more detail.
The Final Map 2025 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
In what format should the submission be made?
Rezoning submissions, by Landowners only, on the Final Map 2025 may be made not later than 11.59pm 1 April 2025.
Submissions should be in ONE medium only i.e. online or hard copy and made as follows:-
Please note late, emailed, faxed submissions or any submissions made that do not relate to “Landowners seeking land use zoning changes” cannot be considered and will be returned
Submissions can only be made here by Landowners seeking land-use zoning change. Submissions in relation to the 4 items listed below can only be made on the Annual Draft Map 2026 which can be found at Consultation on Annual Draft Map 2026.
In respect of a Landowner making a rezoning submission, please note the following:
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