Residential Zoned Land Tax - County Kildare

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Residential Zoned Land Tax (RZLT) - County Kildare 

The Residential Zoned Land Tax (RZLT) 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 2024. 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. 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  

The RZLT process has two parts: 
Part 1) Identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of draft and supplemental maps – see below.
Part 2) Administration of the tax, which is to be undertaken by the Revenue Commissioners from 2024 onwards. 

We are at Part 1 now. Kildare County Council has prepared draft maps of the land considered to be in scope for the RZLT as of October 1, 2022 ( 2,840.41 hectares ) and these draft maps are available to view on this page at Materials and at our offices, Aras Chill Dara, Devoy Park, Naas, Co. Kildare Monday to Friday 9.30 a.m. - 4 p.m. A map reference guide is available below. 

Submissions 

Submissions can be made :
on this page at  Make a Submission or in writing to; 
RZLT, C/O Senior Executive Officer, Planning Department, Kildare County Council, Aras Chill Dara, Devoy Park, Naas, Co. Kildare on or before 1st January 2023 

Your submission must clearly identify the site and outline what change (i.e. inclusion or exclusion of land on a local authority map, or the date on which the site first met the criteria for inclusion on 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. The local authority may also request additional information after the receipt of your submission (e.g. proof of ownership or further information).  

Landowner submissions

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

  • Your name and address
  • 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.
  • Matters which demonstrate that the land is not in scope for the tax, or that the date which 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 which should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
  • Justification for inclusion or exclusion of land, with reference to the criteria in the legislation.
  • If you are making a submission in relation to zoning, please note that a submission requesting a change in zoning can only be made in relation to land that is already on the map.
  • Where a land use zoning change is sought, 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.
Third Party submissions

If you are making a submission about land that you don’t own then you are a third-party submitter. Third parties cannot make a submission in relation to zoning. 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 they 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 matters which demonstrate that the land is not in scope for the tax, or that the date which the land was considered in-scope is not correct and should be changed. 
  • Is the land not currently on the draft map and is your submission recommending that it should be considered in scope for the tax?
  • 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 which 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.

 

Queries

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 to RZLT@kildarecoco.ie . This includes queries on;

Criteria for inclusion on Draft map
Submissions on Draft Map
Determinations on Draft Map
Supplemental map
Submissions on supplemental map
Determinations on Supplemental map
Zoning submissions
Appeals (which must be submitted to An Bord Pleanála)
Final map
Annual revised Final map

Queries on administration of the tax should be made to the Revenue Commissioners websiteThis includes queries on;

What constitutes a relevant site for the purpose of RZLT
Liable persons
Amount of residential zoned land tax
Obligation to register
Obligation on liable person to prepare and deliver return
Abatements
Deferral of residential zoned land tax

The closing date for submissions is 1st January 2023. 

Online GIS map page

Map Reference Guide
RZLT-KELA-001 - Naas South
RZLT-KELA-002 - Naas North
RZLT-KELA-003 - Maynooth
RZLT-KELA-004 - Newbridge South
RZLT-KELA-005 - Newbridge North
RZLT-KELA-006 - Celbridge South
RZLT-KELA-007 - Celbridge North
RZLT-KELA-008 - Leixlip
RZLT-KELA-009 - Kildare Town
RZLT-KELA-010 - Athy
RZLT-KELA-011 - Clane & Sallins
RZLT-KELA-012 - Kilcock, Prosperous & Straffan
RZLT-KELA-013 - Monasterevin, Kildangan & Suncroft
RZLT-KELA-014 - Castledermot, Ballitore, Johnstown, Kilmeague & Robertstown
RZLT-KELA-015 - Kill, Coil Dubh & Coolearagh, Caragh & Athgarvan
RZLT-KELA-016 - Kilcullen, Ballymore Eustace & Blessington Environs