Residential Zoned Land Tax - Zoning Request Consultation
Residential Zoned Land Tax
Zoning Request Consultation
This consultation applies to landowners whose land has been identified on the Annual Draft RZLT Map who wish to request a variation of the zoning of that land. The total area of land that satisfies the relevant criteria and is proposed to be included in the final map is 1696.004 ha and the DHLGH map can be viewed here
View the Annual Draft Map
The Annual Draft Map 2025 can be viewed in the Materials section on this page or at our offices during opening hours.
Who can make a submission
A landowner, whose land is identified and included on the Annual Draft Map may make a submission.
What to include in your submission
The landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances which they wish to bring to the local authority’s attention. Any such submission should include;
evidence of land ownership (copy of folio)
detailed reasons for any rezoning request
a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.
How to make a submission
A submission can be made ;
• on this page at Make a Submission or
• in writing to the Senior Executive Officer, Planning Department, Kildare County Council, Áras Chill Dara, Devoy Park, Naas. Co. Kildare
(please note our offices are closed on Good Friday 29th March and Bank Holiday Monday 1st April 2024. Submissions can be made via Make a submission on this page throughout the consultation period)
Any such rezoning requests received by 31 May 2024, other than such elements of a submission which may constitute personal data, shall be published on Kildare County Council’s website no than 10 June 2024.
All rezoning requests made will be considered by the Local Authority having regard to the proper planning and sustainable development of the area.
Background and General RZLT Information
The Government’s Housing For All – A New Housing Plan for Ireland proposed a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.
The Residential Zoned Land Tax was introduced in the Finance Act 2021. The process to identify land to which the tax applies is now underway and the tax will be payable from 2025.
The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use, including residential use, in order to increase housing supply and to ensure regeneration of vacant and idle lands in urban locations. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing.
The RZLT process has two parts
1) Identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of annual draft and annual final maps – see below.
2) Administration of the tax, which is to be undertaken by the Revenue Commissioners from 2025 onwards.
Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a submission to remove this type of residential property from the map.
Land appearing on the annual draft maps, as amended to take into account the outcome of submissions and rezoning requests made in respect of the land on these maps, will be included on the annual final map of land in scope for the tax in the local authority area to be published on 31 January 2025. This land will be subject to the tax in 2025 unless it is exempt as a residential property, as outlined above, or qualifies for any other exemption, as provided for in the legislation.
The RZLT map as prepared and published by the local authorities includes 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.
The legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.
Guidance on the Residential Zoned Land Tax, as prepared and published by the Department of Housing, Local Government and Heritage, to assist planning authorities in publishing the maps can be viewed here.
What Happens Next
All submissions will be evaluated by the local authority. A decision on whether to progress with an intended variation to the statutory land use plan or not is to be communicated in writing to the relevant landowner by 31 July 2024.
Can I appeal the decision?
There is no appeal regarding rezoning requests to An Bord Pleanála.
How can I find out further information about the mapping and submissions process?
If further information is required on the annual draft map process or on making a submission please check ‘Your Questions Answered’ which can be found on this page below. If your query relates to a particular area of land or if the answer is not contained in the FAQ’s contact the Planning Department at email@example.com
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 which identifies the land which is subject to the tax, including an annual final map which will be first published on 31 January 2025, and revised annually. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners.
As the local authority do not administer the tax we are unable to answer any queries regarding the administration of the tax. All queries regarding the administration of the tax should be directed to the Revenue Commissioners
Having regard to the respective roles of local authorities and the Revenue Commissioners in the RZLT process, queries on the mapping should be made to Kildare County Council about;
- Criteria for inclusion on annual draft map
- Submissions on annual draft map
- Determinations on annual draft map
- Zoning submissions
- Appeals (which must be submitted to An Bord Pleanála)
- Annual final map
The Revenue Commissioners 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
What do I do if I am a Homeowner - My house and garden is contained on the map. What is the consequence?
Your house and garden is 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 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 December 2024 onwards. No action needs to be taken to register at this time. Please