Residential Zoned Land Tax - Zoning Request Consultation

Open1 Feb, 2025, 09:00 - 1 Apr, 2025, 23:59

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Residential Zoned Land Tax

Zoning Request Consultation to the Final 2025 Map

(published 31st January 2025)  

 

An additional provision was made in the Finance Act 2024, facilitating a further round of rezoning requests to remove land from liability to the tax.  Rezoning requests can only be made for land identified on the final annual map for 2025, published on 31 January 2025.  Rezoning requests for other land will not be considered.

View the Final Annual Map 2025
The Final Annual Map for 2025 can be viewed in the Materials Section on this page or at our offices during opening hours 

Submissions requesting a change of zoning are considered by the local authority.  The rezoning request must be made to the relevant local authority between 1 February and 1 April 2025.

  • A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April from the local authority to the landowner.
  • The local authority will communicate in writing to the landowner its decision on whether to progress with an intended variation to the statutory land use plan by 30 June 2025. 
  • Decisions on rezoning requests cannot be appealed to An Bord Pleanála.

The rezoning request acknowledgement letter can be used to support a claim for an exemption from the tax for 2025. This claim must be made in the 2025 annual return, which must be made to the Revenue Commissioners on or before 23 May 2025.

Landowner Rezoning Requests

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

  • Your name and address must be included in the submission.
  • Submissions 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.
  • Please note that a submission requesting a change in zoning can only be made in relation to land that is already on the final map for 2025, published on 31 January 2025.
  • Where a land use zoning change is sought, the submission must be received on or before 1 April.
  • 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, such as their desire to continue with an ongoing economic activity they wish to bring to the local authority’s attention. Any information to support the claims of ongoing economic use should be submitted as part of the rezoning request. 

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

 

Closing Date for submissions: 1st April 2025

Any such rezoning requests received by 1 April 2025, other than such elements of a submission which may constitute personal data, shall be published on this site no later than 11th April 2025.

All rezoning requests made will be considered by the Local Authority having regard to the proper planning and sustainable development of the area.

Further information on the process is also available on the Gov.ie/RZLT website 

Enquiries but not submissions can be made to rzlt@kildarecoco.ie 

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