Tax Code
Dail Éireann — 2025-12-09
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Simon Harris (FG), Wicklow

Residential zoned land tax is a self-assessed annual tax that is calculated at 3% of the market value of land within its scope. It is charged on 1 February each year beginning, as the Deputy said, in 2025 and it applies to land that is zoned for residential use and is serviced and identified on maps published by local authorities, but which is not residential property. The RZLT aims to prompt residential development by incentivising landowners to activate existing planning permissions, or to engage with planning authorities to seek planning permission in respect of relevant land. Revenue has advised that as of 14 November the receipts from RZLT were circa €46 million. There were no receipts in 2024 as the tax was first charged on 1 February 2025.
Information in respect of the amount of RZLT declared, the number of exemptions claimed, and the total hectares returned, including and excluding exempt land, is published within the October 2025 property taxes report available on the Revenue website: www.revenue.ie/en/corporate/information-about-revenue/statistics/property-taxes/yearly-stats/2025/index.aspx.
It shows that as of 30 September 2025, there had been 2,433 registrations for RZLT and 2,002 RZLT returns filed.
Of those returns filed, 160 applicants claimed the exemption and 585 requested a deferral. The most common reason to claim an exemption is to request a rezoning of land, which is allowed for in the legislation, to reflect ongoing economic use. Updated data from relevant local authorities identified 131 submissions which stated that the land subject to the rezoning request was the subject of ongoing economic use. A variation process which recommends rezoning is proposed in 49 of these submissions.
In the context of amount of land involved, in total 3,597 ha were declared, with 3,283 ha liable for the tax. In other words, 314 ha were exempt. The latter comprises 8.7% of all declared land. The Deputy can rest assured that the continuing effectiveness of the measure in terms of achieving its objective will be kept under review.

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Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted.

Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-12-09/debate/main
Retrieved: 2026-08-14T04:54:26+00:00
Sitting date: 2025-12-09