Local authorities around the country have published new draft maps for the controversial Residential Zoned Land Tax (RZLT).
The publication of the maps yesterday (Thursday, February 1) coincide with the extension of the liability date of the tax by one year, which is effective from the same date.
As part of Budget 2024, the government confirmed it would extend the liability for landowners impacted by the RZLT by one year until February 2025.
Landowners have until April 1, 2024 to make submissions on whether their land meets the relevant criteria for inclusion as residential zoned and serviced land.
There is a deadline of May 31, 2024 for landowners to make submissions requesting a re-zoning of their land.
The government has confirmed that 2025 RZLT liability date will be based on the annual final map to be published on January 31, 2025.
RZLT
The RZLT will apply to land that is zoned for residential use and has access to services such as water supply, roads and lighting.
It is being introduced as part of the government’s Housing for All plan to activate land for residential development throughout the country.
The tax – which will be calculated at 3% of the market value of land “in scope” – will operate on a self-assessment basis.
The government has said that the aim of the tax is to activate planning permissions for residential development throughout the country, rather than to raise revenue.
However, the measure has been met with strong criticism from farm organisations about the potential financial impact it will have on landowners.
Minister for Finance, Michael McGrath welcomed the publication of the new annual draft maps.
“This is an important step in the RZLT implementation process whereby land within scope of the tax has been identified by local authorities.
“Landowners whose land is included on the annual draft map should now review the map and consider if their land meets the criteria for inclusion.
“Residential properties, while they might be on the map, are not liable for the tax if they are subject to LPT.
“Landowners also have an opportunity to make submissions to vary the zoning status of their land,” he said.
The minister said that the annual final map will be published on January 31 2025, adding that the maps will continue to be revised on an annual basis going forward.
Minister for Housing, Local Government and Heritage, Darragh O’Brien added that the publication of the maps “provides an opportunity for further engagement by landowners and other interested parties in the identification of land which is liable to the tax”.
“An additional opportunity will also be provided in 2024 for the submission of rezoning requests by those whose land appears on the published annual draft map,” he said.