The draft map for 2026 identifies land that may be liable for the tax in 2026.
Owners of such land – and interested third parties - may make submissions regarding the inclusion of land on this draft map – these submissions must be made by 1 April 2025.
Kildare County Council has prepared an annual draft map for 2026, identifying the land considered to be in scope for the RZLT as of January 1 2025.
Land appearing on the annual draft maps, taking into consideration submissions, will be included on the annual final map of land in scope for the tax in the local authority area. This map will be published on 31 January 2026. This land may be subject to the tax in 2026, unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as provided for in the legislation.
The RZLT map as prepared and published by the local authorities indicates lands that meet the relevant criteria for inclusion on the map, as set out in the legislation.
The administration of the RZLT is a matter for the Revenue Commissioners.
View the Annual Draft Map 2026 The annual draft map is available to view in the Materials Section on this page and at our offices at Aras Chill Dara, Devoy Park, Naas, Co. Kildare during opening hours
Submissions on the annual draft map for 2026 Submissions can be made 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
Make your Submission
Submissions can be made:
on this page at Make a submission or,
in writing to Senior Executive Officer, Planning Department, Kildare County Council, Áras Chill Dara, Devoy Park, Naas. Co. Kildare.
What Happens Next
The local authority will evaluate all written submissions. Then, it will decide and issue a written response to landowners' submissions. Before publishing the final map each year, it will take key steps, including the following:
2026 Annual Draft Map
Submissions received in relation to the annual draft map will be published on the local authority website by 11 April 2025 (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
Where a landowner requests the exclusion of their land from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1 July 2025.
An appeal of the local authority decision on a landowner’s submission on the annual draft map must be lodged by the landowner with An Bord Pleanála by 1 August 2025.
Where a person has requested the addition of a site to the draft map and the local authority considers that site satisfies the relevant criteria, then it will be identified on the next annual draft map, which will be published by the local authority on the following 1 February.
Can I appeal a decision of the local authority?
A landowner has until 1 August 2025 to appeal the local authority decision regarding submissions. Appeals may be made to An Bord Pleanála in respect of the exclusion of their site from the annual draft map for 2026 on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date to. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.
Residential Zoned Land Tax 2026 Annual Draft Map
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Annual Draft Map 2026 - County Kildare RZLT
The draft map for 2026 identifies land that may be liable for the tax in 2026.
Owners of such land – and interested third parties - may make submissions regarding the inclusion of land on this draft map – these submissions must be made by 1 April 2025.
Kildare County Council has prepared an annual draft map for 2026, identifying the land considered to be in scope for the RZLT as of January 1 2025.
Land appearing on the annual draft maps, taking into consideration submissions, will be included on the annual final map of land in scope for the tax in the local authority area. This map will be published on 31 January 2026. This land may be subject to the tax in 2026, unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as provided for in the legislation.
The RZLT map as prepared and published by the local authorities indicates lands that meet the relevant criteria for inclusion on the map, as set out in the legislation.
The administration of the RZLT is a matter for the Revenue Commissioners.
View the Annual Draft Map 2026
The annual draft map is available to view in the Materials Section on this page and at our offices at Aras Chill Dara, Devoy Park, Naas, Co. Kildare during opening hours
Submissions on the annual draft map for 2026
Submissions can be made to:
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:
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:
with reference to the criteria in the legislation
Make your Submission
Submissions can be made:
on this page at Make a submission or,
in writing to Senior Executive Officer, Planning Department, Kildare County Council, Áras Chill Dara, Devoy Park, Naas. Co. Kildare.
What Happens Next
The local authority will evaluate all written submissions. Then, it will decide and issue a written response to landowners' submissions. Before publishing the final map each year, it will take key steps, including the following:
2026 Annual Draft Map
Where a person has requested the addition of a site to the draft map and the local authority considers that site satisfies the relevant criteria, then it will be identified on the next annual draft map, which will be published by the local authority on the following 1 February.
Can I appeal a decision of the local authority?
A landowner has until 1 August 2025 to appeal the local authority decision regarding submissions. Appeals may be made to An Bord Pleanála in respect of the exclusion of their site from the annual draft map for 2026 on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date to. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.
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