The Government’s Housing For All – A New Housing Plan for Ireland proposed a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.
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 2025.
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. These locations have been identified within existing statutory land use plans at Gorey, Courtown, Bunclody and Rosslare/Kilrane.
A person may on or before 1st April 2024, in respect of aforementioned land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land. Any such submission should include evidence of ownership, detailed reasons for any rezoning request, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.
Any such written rezoning requests received by 31 May 2024 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority concerned not later than 10 June 2024.
All rezoning requests made will be considered by the Local Authority having regard to the proper planning and sustainable development of the area.
Residential Zoned Land Tax (RZLT) 2024
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The Government’s Housing For All – A New Housing Plan for Ireland proposed a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.
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 2025.
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. These locations have been identified within existing statutory land use plans at Gorey, Courtown, Bunclody and Rosslare/Kilrane.
A person may on or before 1st April 2024, in respect of aforementioned land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land. Any such submission should include evidence of ownership, detailed reasons for any rezoning request, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.
Any such written rezoning requests received by 31 May 2024 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority concerned not later than 10 June 2024.
All rezoning requests made will be considered by the Local Authority having regard to the proper planning and sustainable development of the area.
The draft map can be viewed here
Please visit the Wexford County Council website and/or Revenue website for more information on Residential Zoned Land Tax.
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