How can I find out further information about the mapping and submission process?
For more details on the annual draft map or submissions, please see 'Your Questions Answered' here. For questions about specific land or not covered in FAQs, please contact the Planning Department.
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 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 Galway City 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 Bord Pleanála)
- Annual final map
- Zoning submissions on the annual final map for 2025 published 31 January 2025
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