Residential Zoned Land Tax

Submissions can be made by 1 April 2025 to:

• Identify additional land that may fall into scope, but is not included in the annual draft map for 2026;
• Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria that determines the land in scope;
• Challenge the date from which the land is considered to be in scope; and/or
• Support the proposed exclusion of their land.

Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on a local authority map, the date on which the site first met the criteria for inclusion on the map, or support for the proposed exclusion of land from 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. After reviewing your submission, the local authority may request additional information, such as proof of ownership.  

Landowner submissions

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

• Your name and address must be included in the submission.
• Submissions from a landowner in respect of their own land 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.
• If your land is on the map, you may wish to bring to the local authority’s attention to matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed.
• Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
• The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation.

Third Party submissions

If you are making a submission about land that you don’t own, then you are a third-party submitter.

In your submission you should include:

• Your name and address.
• Information to identify the land - either a written description, an Eircode or a map with the area outlined. Where the local authority cannot identify the land, it may not be able to take the submission into account.
• For land on the map, you may wish to bring to the local authority’s attention to matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed.
• Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
• The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation.

In what format should the submission be made?

Submissions can be made:

• Using the online submission portal following registration at consult.galwaycity.ie
• By email to rzlt@galwaycity.ie and
• By post to Senior Planner, Planning Department, City Hall, College Road, Galway, H91X4K8.

In respect of making any submission, be it by the landowner or a third party, 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.
• For further information on how Galway City Council processes Personal Data, please see our Privacy Statement here 
• Please identify any parts of your submission that contain personal or commercially sensitive data that you do not wish to be published.