Residential Zoned Land Tax (RZLT) Practice Direction
Locations
The Residential Zoned Land Tax (RZLT) 1 is a new tax introduced as part of the Government’s “Housing for All: a New Housing Plan for Ireland”. The RZLT is intended to increase the housing supply by encouraging the development of lands that have been serviced and zoned wholly or partly for residential use.
The RZLT is an annual self-assessed tax, calculated at 3% of the market value of land within its scope. Land that meets the criteria to be included on the annually revised residential zoned land tax map, and is not a residential property, is subject to RZLT and is known as a “relevant site”.
Registration Requirement
Solicitors are advised to check the Local Authority RZLT maps annually. The Law Society's latest practice direction has advised that "map appearance triggers legal obligations". This can include RZLT map searches in standard conveyancing and title review checklists. Therefore, even if your client is an exempt owner, they still have a duty to register the property if it appears on the map. The annual deadline for registration is 23 May.
All mapped owners (except small gardens) must register via ROS or My Account. Solicitors are advised to confirm RZLT registration at contract stage and include in warranty and indemnity clauses. Failure to register could delay sale or cause penalties.
When acting for multiple owners, it is advised to have a single designated liable owner responsible for updating the Revenue records in relation to ownership.
Liability Date
February 1st is a key liability date that solicitors should be aware of. The owner of the lands on that date of a given tax year are responsible for payment of the tax in full. Whether the tax is apportioned between Vendor and Purchaser on closing is a matter for negotiation between the parties.
2025 Rezoning Submission
Solicitors are advised to check if grounds for rezoning exist. This allows for owners to avoid charge for 2025 however, even if the owner is exempt, they still must register with their local authority and file a return. Solicitors are advised to have submissions complete1d by the annual statutory deadline. The deadline for 2025 was 1 April 2025.
[1] Law Society Conveyancing Practice Direction on Residential Zoned Land Tax (RZLT) dated 10 July 2025.
RZLT Important dates for Solicitors
|
Date |
Event |
Instructions for Solicitors |
|
31 January (Annually) |
Annual RZLT maps are published by local authorities |
1. Search maps for client's property.
2. Advise client that mapped property triggers registration. |
|
1 February (Annually) |
Liability date - Determines liable owner for the year |
1. Confirm at contract stage who the liable owner is.
2. Allocate RZLT liability in special conditions in the contract. |
|
23 May (Annually) |
RZLT return and payment due for the year |
1. Ensure registration is complete.
2. File return – even if exempt.
3. Retain confirmation of payment. |
|
1 April 2025 |
Rezoning Submission Deadline for 2025 |
1. Review maps for rezoning opportunities.
2. Submit request to the Local Authority by the deadline. |
|
Within 30 days of commencement |
Notify Revenue of non-residential works |
1. Diaries this when acting for developers.
2. Submit request to ROS/My Account to prevent ongoing RZLT charges. |
|
Throughout the year |
Ownership/parcel detail changes |
1. Update ROS/My Account immediately.
2. If multiple owners, confirm designated liable owner and update when changed. |