Landowners reminded of 1 January deadline for submissions on Residential Zoned Land Tax Draft Maps

The Minister for Finance Paschal Donohoe and the Minister for Housing, Local Government and Heritage, Darragh O’Brien, today reminded landowners that the deadline for making submissions to local authorities on land identified on the Residential Zoned Land Tax (RZLT) draft maps, or requests to have their land rezoned, is Sunday 1 January 2023. Only land identified on the draft RZLT maps can be subject to requests for re-zoning.
The RZLT measure, aimed at increasing housing supply, is part of Housing for All, the government’s housing plan to 2030. The aim of the tax, which will apply from 2024 to relevant land at a rate of 3% of market value, is to activate land for residential development throughout the country, rather than to raise revenue. Homes that are subject to the Local Property Tax are not liable for the Residential Zoned Land Tax.
Speaking regarding the 1 January deadline for making submissions to local authorities, Minister Donohoe said:
“The publication of draft residential zoned land maps is an important step in the Residential Zoned Land Tax implementation process whereby land within scope of the tax has been identified by local authorities. It is vitally important that landowners whose land is included on a draft map now review the map and consider if their land meets the criteria for inclusion and make submissions to their local authority accordingly in advance of the deadline of 1 January 2023. Residential properties, while they might be on the map, are not liable for the tax if they are subject to Local Property Tax.
“In the course of 2023, supplemental and final maps will be prepared by local authorities identifying the land within scope; the final map will be revised annually from 2025 onwards.
"Ireland requires increased housing supply to meet our housing needs. The Residential Zoned Land Tax aims to incentivise landowners to activate existing zoned and serviced residential development land for housing on identified lands and lead to the building of more homes.”
Commenting on the upcoming deadline of 1 January 2023 for making submissions to local authorities, Minister O’Brien said:
“It’s estimated that only one-sixth of residential zoned land is activated for housing during a local authority’s six-year Development Plan. We need to increase housing supply and to do this we need to ensure that land which has benefited from appropriate zoning and servicing and has gained planning permission is developed quickly in all counties and settlements in the State. We also need to encourage owners of zoned and serviced land which does not have planning permission to actively engage with planning authorities with a view to applying for permission.
“Landowners are urged to review the draft map and make a submission if they consider their land does not meet the criteria for inclusion. Submissions which may include a request to amend the zoning of the land if necessary should be made to the relevant local authority in advance of the deadline of 1 January 2023.”
People can view a local authority’s RZLT Draft Map and get more information on how to make a submission or request a rezoning by visiting a local authority’s website. More information on the RZLT can be found at: www.gov.ie/rzlt.