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 was introduced in the Finance Act 2021. The process to identify land to which the tax applies is ongoing and the tax will be due from February 2025 and payable from 23 May 2025.
The tax aims to activate serviced, zoned land for residential or mixed use. This is to boost housing supply and regenerate vacant, idle urban land. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing.
These locations have been identified within existing statutory land use plans at Gorey, Courtown, Bunclody and Rosslare/Kilrane.
Submissions on the annual draft map may be made in writing to the Wexford County Council not later than 1 April 2025, regarding—
(I) either the inclusion in or exclusion from the final map of specific sites, or
(II) the date on which a site first satisfied the relevant criteria.
Submissions should include a name and address, reasons for inclusion or exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land subject of the submission.
Any such written submissions received by 1 April 2025 other than such elements of a submission which may constitute personal data, shall be published on the Wexford County Council website not later than 11 April 2025.
The proposed inclusions and proposed exclusions on the annual draft map are subject to submissions received. Any landowners who support the exclusion of their land should make a submission in support of such exclusion.
Residential Zoned Land Tax (RZLT) 2025
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Residential Zoned Land Tax (RZLT) 2025
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 was introduced in the Finance Act 2021. The process to identify land to which the tax applies is ongoing and the tax will be due from February 2025 and payable from 23 May 2025.
The tax aims to activate serviced, zoned land for residential or mixed use. This is to boost housing supply and regenerate vacant, idle urban land. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing.
These locations have been identified within existing statutory land use plans at Gorey, Courtown, Bunclody and Rosslare/Kilrane.
Submissions on the annual draft map may be made in writing to the Wexford County Council not later than 1 April 2025, regarding—
(I) either the inclusion in or exclusion from the final map of specific sites, or
(II) the date on which a site first satisfied the relevant criteria.
Submissions should include a name and address, reasons for inclusion or exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land subject of the submission.
Any such written submissions received by 1 April 2025 other than such elements of a submission which may constitute personal data, shall be published on the Wexford County Council website not later than 11 April 2025.
The proposed inclusions and proposed exclusions on the annual draft map are subject to submissions received. Any landowners who support the exclusion of their land should make a submission in support of such exclusion.
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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