Residential Zoned Land Tax

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. No action needs to be taken to register at this time.  Please see revenue.ie for details regarding the registration process closer to the time.

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 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) which is not unauthorised development (within the meaning of the Act of 2000), 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,

              (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.