The first steps towards implementation of the residential zoned land tax (“RZLT”) introduced by the Finance Act 2021 will commence on 1 November 2022, when local authorities will publish draft maps identifying lands to be taxed.

RZLT is only relevant to land that is zoned and serviced and there are express exclusions including:-

  • Existing residential property and the garden and yards usually enjoyed with it; 
  • Land which is zoned for residential use, but is used by a business to provide services to residents of adjacent residential areas, such as a corner shop;
  • Land that is zoned for a mixture of residential and other uses, where it is reasonable to consider the land is integral to the operation of a business carried out on or beside it;
  • Land used for certain infrastructure or facilities including utilities, transport, and facilities for social, community or recreational purposes;
  • A site which is designated as a derelict site and subject to the Derelict Sites Levy; and
  • Land that is affected in terms of its physical condition by considerations which might prevent development, such as contamination or where historic or archaeological artifacts are present.

Onus on Landowner 

Local authorities are required to make the maps available on their websites and at their offices and to publish their availability in one or more newspapers.  However they are not required to identify owners or personally notify affected individuals, so that owners and developers will need to check independently and actively to establish whether lands they own or have rights to are intended to be taxed.  The onus is therefore on landowners to check the draft RZLT maps.

Upcoming Key Dates and Next Steps

From 1 November 2022: Check the RZLT draft maps online to see if your lands are within the scope of the tax.

Note: Existing residential property may appear on Local Authority RZLT maps, but they are exempt.  However if your garden and yards are greater than 0.4047 hectares (1 acre), you will need to register for RZLT, but there is no RZLT payable.

Not later than 1 January 2023: Submissions on the draft map may be made in writing to the local authority concerned not later than 1 January 2023, 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 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 1 January 2023 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 11 January 2023.

From 1 May 2023: A landowner who wishes to appeal the local authority determination to An Bord Pleanála may do so not later than 1 May 2023.

Note: The maps issued on 1 November 2022 are only draft maps.  Updated or supplementary maps, based on submissions received, will be issued on or before 1 May 2023 before final maps are released on 1 December 2023 and there are further dates for submissions on the supplemental maps. 

Should you require any information or advice regarding RZLT, please contact Catherine Keane, Partner, Commercial Property Department (, or 

Miriam Doyle, Senior Associate, Commercial Property Department (  


Crowley Millar Disclaimer:  This is a general information note and is intended for brief guidance and information only.  It does not constitute legal advice and should not be regarded as a substitute for legal or other professional advices.  Such advice should always be taken before acting on any of the matters referenced in this information note.