Final RZLT Map 2026

Oscailte31 Ean, 2026, 09:00 - 1 Aib, 2026, 23:59

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Residential Zoned Land Tax
Final Map 2026

PLEASE NOTE THAT LANDOWNERS ONLY CAN MAKE REZONING SUBMISSIONS ON FINAL MAP 2026

An additional provision was made in the Finance Act 2024 and repeated in the Finance Act 2025, facilitating a further round of rezoning requests for Landowners to remove land from liability to the tax. Rezoning requests can only be made for land identified on the Final Annual Map 2026 (published by 31 January 2026).

Rezoning submissions can only be made by Landowners in respect of land they own that is identified on the Final Map 2026. Rezoning submissions by Landowners for other land will not be considered. Landowner rezoning submissions deadline is 11.59pm 1^st April, 2026.

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 2027 which can be found at Consultation on Annual Draft Map 2027

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 Residential Zoned Land Tax was introduced in the Finance Act 2021. The aim of the tax is to activate vacant land for residential purposes to increase new housing supply. The process to identify land to which the tax applies is ongoing. The tax for 2026 will be due from February and payable from 23 May 2026.

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 – see below.

2) Administration of the tax. This will be undertaken by the Revenue Commissioners.

Identification of land liable for RZLT

The final map for 2026, published by 31 January 2026, identifies land that may be liable for the tax in 2026. Owners of such land may make a request to Meath County Council to change the zoning of this land until 1 April 2026. If certain conditions are met, a landowner may be exempt from the 2026 liability on foot of such a request. Please see section on
How can I find out further information about the mapping and submissions process? for further information.

The Final Map 2026 is available to view below and at the office of Meath County Council, Buvinda House, Dublin Road, Navan, Co Meath, C15 Y291 (during normal opening hours) (online viewing available at public counter only).

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

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.

How to make a submission?

Rezoning submissions, by Landowners only, on the Final Map 2026 may be made not later than 11.59pm 1 April 2026.
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 submissions or any submissions made that do not relate to “Landowners seeking land use zoning changes” cannot be considered.

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 2027 which can be found at Consultation on Annual Draft Map 2027.

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

Landowner Rezoning Requests

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

Your name and address must be included in the submission.
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. Please note the local authority may request proof of site ownership.
Please note that a submission requesting a change in zoning can only be made in relation to land that is already on the final map for 2026, published on 31 January 2026.
The landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances, such as their desire to continue with an ongoing economic activity they wish to bring to the local authority’s attention. Any information to support the claims of ongoing economic use should be submitted as part of the rezoning request.

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.
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

What Happens Next

Submissions requesting a change of zoning are considered by the local authority. The rezoning request must be made to the relevant local authority between 1 February and 1 April 2026.

Rezoning submissions received by 1 April 2026 other than such elements of a submission which may constitute personal data, shall be published on https://consult.meath.ie/ within the relevant statutory period.
A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April from the local authority to the landowner.
The local authority will communicate in writing to the landowner its decision on whether to progress with an intended variation to the statutory land use plan by 30 June 2026.
Decisions on rezoning requests cannot be appealed to An Coímisiún Pleanála.

The rezoning request acknowledgement letter can be used to support a claim for an exemption from the tax for 2026. This claim must be made in the 2026 annual return, which must be made to the Revenue Commissioners on or before 23 May 2026.

Can I appeal a decision of the local authority?

Decisions on rezoning requests cannot be appealed to An Coímisiún Pleanála

How can I find out further information about the mapping and submissions process?

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

For questions about specific land or not covered in FAQs, please contact the Planning Department at rzlt@meathcoco.ie or 046-9097500.

Further information on the process is also available on the Gov.ie/RZLT website.

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 2026 for the 2026 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 Meath County Council. 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 Coímisiún Pleanála)
Annual final map
Zoning submissions on the annual final map for 2026 published 31 January 2026

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

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. Please see revenue.ie for details regarding the registration process.

Criteria for inclusion in map

Section 653B of the Taxes Consolidation Act 1997 states:-
In this Part, a reference to land which satisfies the relevant criteria is a reference to land that—

(a) is included in a development plan, in accordance with section 10(2)(a) of the Act of 2000 or section 43(6) of the Act of 2024, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned -
            (i) solely or primarily for residential use, or
            (ii) for a mixture of uses, including residential use,

(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and

(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains, but which is not land—

(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of 2024, within the meaning of the Act of 2024) which is not unauthorised development (within the meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of2024, within the meaning of the Act of 2024), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provides services to residents of adjacent residential areas,

(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle,

(iia) the development of which would not conform with—
                        (I) in a case in which the land is zoned in a development plan, the phased basis in accordance with which development of land is to take place under the plan, as detailed in the core strategy included in that plan in accordance with section 10(2A)(d) of the Act of 2000, or
                        (II) in a case in which the land is zoned in a local area plan, the objective, consistent with the objectives and core strategy of the development plan for the area in respect of which the local area plan is prepared, of development of land on a phased basis, included in the local area plan in accordance with section 19(2) of the Act of 2000, on the date on which satisfaction of the criteria in this section is being assessed, or
            (III) in a case in which the land is zoned in a development plan under the Act of 2024, the order of priority or phasing (where such order of priority or phasing is based on the timing of the provision of any public infrastructure and facilities, as referred to in paragraph (b)), if any, for development indicated in the development plan or an urban area plan, priority area plan or coordinated area plan (in each case within the             meaning of the Act of 2024) for an area within which the land is situated.

(iii) that it is reasonable to consider is required for, or is integral to, occupation by—
                        (I) social, community or governmental infrastructure and facilities, including   infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,
                        (II) transport facilities and infrastructure,
                        (III) energy infrastructure and facilities,
                        (IV) telecommunications infrastructure and facilities,
                        (V) water and wastewater infrastructure and facilities,
                        (VI) waste management and disposal infrastructure, or
                        (VII) recreational infrastructure, including sports facilities and playgrounds,

(iv) that is subject to a statutory designation that may preclude development, or

(v) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.

Aighneachtaí

Déan Aighneacht

Téamaí

Landowners seeking land-use zoning change (For Landowners only)

Ábhair

RZLT - Your Questions Answered Final 2026.pdf

795.49 KB

RZLT Guidelines (June, 2022).pdf

2.37 MB

Section 28 Ministerial Guidelines (Rezoning Economic Activity).pdf

497.75 KB

Newspaper Notice.pdf

544.99 KB

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