Local authorities have until January, 11 to publish any submissions on the new Residential Zoned Land Tax (RZLT) to “allow for review and redacting of personal information”, the Department of Housing, Local Government and Heritage has said.
All 31 local authorities have published draft RZLT maps, available online, that detail the land that will be subject to the new tax, which comes into effect from February 2024.
The RZLT is an annual tax that will be calculated at 3% of the market value of land “in scope” – which includes land zoned for residential development and land that could be connected to services.
RZLT draft maps
There is no exemption included in the RZLT for lands that are farmed. But landowners can make a submission to their local authority in relation to the draft RZLT map if they believe that the land included on the map does not meet the criteria or request a change of zoning of their land.
Farmers and landowners have until January 1, 2023 to make their submissions on RZLT to local authorities.
According to the Department of Housing, local authorities then have “until 11 January to publish any submissions received regarding land identified on the draft RZLT maps in order to allow for review and redacting of personal information”.
It is currently reviewing the data contained in each of the 31 published maps.
Local authority funding
The department has confirmed that all local authorities have received funding to “assist the planning authorities in mapping land in scope for the tax”.
Dun Laoghaire-Rathdown County Council, which has been appointed as the “designated coordination authority” to liaise with and assist local authorities on the RZLT, received €90,000 in 2022.
Each local authority has been categorised into five tiers by the Department of Housing, Local Government and Heritage and received funding according to their relevant tier.
Tier 4 which includes Clare, Donegal, Galway, Kerry, Kilkenny, Louth, Mayo, Tipperary, Westmeath, Wexford, Wicklow and Waterford local authorities received the largest amount of funding totaling €300,000.