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 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 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.
The RZLT process has two parts
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- 1) Identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of draft and supplemental maps – see below.
- 2) Administration of the tax, which is to be undertaken by the Revenue Commissioners from 2024 onwards.
Identification of land liable to RZLT
Galway City Council has prepared an annual draft map of the land considered to be in scope for the RZLT as of January 1, 2024.
Total area in scope - 1,128.6ha.
The annual draft map is available below and at Planning Department, Galway City Council, City Hall, College Road, Galway.
Any interested individuals or parties may make submissions in respect of land on the annual draft map. This is dealt with in further detail below.
Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a submission to remove this type of residential property from the map.
Submissions can be made by the public on the annual draft map from 1 February 2024 until 1 April 2024. These submissions can
· propose a correction to the annual draft Residential Zoned Land Tax map if they feel that the land included on the map does not meet the criteria;
· propose a correction to the date on which land first met the criteria;
· support of the exclusion of their land where it is identified on the map that the local authority proposes to exclude such land from the final annual map for 2025, to be published on or before 31 January 2025; and/or
· propose the inclusion of land, not identified on the map, if it is considered such land meets the criteria.
Landowners may request a change of zoning of their land by 31 May 2024, where such land is identified on an annual draft map.
Land appearing on the annual draft maps, as amended to take into account the outcome of submissions and rezoning requests made in respect of the land on these maps, will be included on the annual final map of land in scope for the tax in the local authority area to be published on 31 January 2025. This land will be subject to the tax in 2025 unless it is exempt as a residential property, as outlined above, or qualifies for any other exemption, as provided for in the legislation.
The RZLT map as prepared and published by the local authorities includes lands that meet the relevant criteria for inclusion on the map as set out in the legislation.
The administration of the RZLT is a matter for the Revenue Commissioners.
The legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.
Guidance on the Residential Zoned Land Tax, as prepared and published by the Department of Housing, Local Government and Heritage, to assist planning authorities in publishing the maps can be viewed here.
You can find answers to some frequently asked questions about the RZLT and how to make a submission here FAQ's
Submissions
Submissions can be made by 1st April to:
· Identify additional land which may fall into scope, but which is not included in the annual draft map;
· Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria which determine the land in scope;
· Challenge the date from which the land is considered to be in scope; and/or Support the proposed exclusion of land.
Submissions can be made by 31 May to request a change of zoning of land identified on the annual draft map for 2025.
Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on a local authority map, or the date on which the site first met the criteria for inclusion on the map) to the Residential Zoned Land Tax mapping you are seeking, as well as provide a justification for the change sought. The submission must state the criteria set out in Section 653B of the Taxes Consolidation Act 1997 on which you rely in your submission for the land being in or out of scope. The local authority may also request additional information after the receipt of your submission (e.g. proof of ownership or further information).
Landowner submissions
If you are making a submission in respect of land that you own or on behalf of the landowner, please note the following:
· Your name and address
· Submissions from a landowner in respect of their own land must be accompanied by an Ordnance Survey map showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas) suitable to identify the land in question. Please note the local authority may request proof of site ownership.
· If your land is on the map, you may wish to bring to the local authority’s attention matters which demonstrate that the land is not in scope for the tax, or that the date which the land was considered in-scope is not correct and should be changed.
· Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions which should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
· The submission should set out any justification for inclusion or exclusion of land,
with reference to the criteria in the legislation.
· If you are making a submission in relation to zoning, please note that a submission requesting a change in zoning can only be made in relation to land that is already on the map.
· Where a land use zoning change is sought, the submission must be received on or before 31 May and the landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances which they wish to bring to the local authority’s attention.
Third Party submissions
If you are making a submission about land that you don’t own then you are a third-party submitter. Third parties cannot make a submission in relation to zoning.
In your submission you should include:
· Your name and address
· Information to identify the land - either a written description, an Eircode or a map with the area outlined. Where the local authority cannot identify the land they may not be able to take the submission into account.
· For land on the map, you may wish to bring to the local authority’s attention matters which demonstrate that the land is not in scope for the tax, or that the date which the land was considered in-scope is not correct and should be changed.
· Is the land not currently on the draft map and is your submission recommending that it should be considered in scope for the tax?
· Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions which should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
· The submission should set out any justification for inclusion or exclusion of land,
with reference to the criteria in the legislation.
How to make a submission?
· Using the online submission portal following registration at consult.galwaycity.ie
· By email to rzlt@galwaycity.ie and
· By post to Senior Planner, Planning Department, City Hall, College Road, Galway, H91 X4K8.
The maps referenced above, and FAQs will be available for inspection at the following locations:
· Online at consult.galwaycity.ie or www.galwaycity.ie
· Planning Offices, City Hall, College Road, Galway, H91 X4K8 from 9:00am to 4.00pm, Monday to Friday.
In respect of making any submission, be it by the landowner or a third party, please note the following:
The personal information (data) collected during the consultation process is collected for the purpose of receiving and dealing with submissions.
Contact details provided may be used to contact a submitter who claims to be the landowner of a particular site. This will be to request evidence as is necessary to prove their ownership of the site, or request further information from the landowner.
A local authority may, where it considers it necessary for the purposes of making the determination, request further information from Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.
For further information on how Galway City Council processes Personal Data please see our Privacy Statement
Please identify any parts of your submission which contain personal or commercially sensitive data which you do not wish to be published.
What Happens Next
All written submissions will be evaluated. A written determination will be made by the local authority regarding submissions by landowners. Key steps the local authority will take prior to publishing an annual final map include, but are not limited to the following.
Annual Draft Map
· Submissions received in relation to the annual draft map will be published on the local authority website by 11 April 2024 (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
· Where a landowner requests the exclusion of their site from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1 July 2024.
· An appeal of the local authority decision on a landowner’s submission on the annual draft map, must be lodged by the landowner with An Bord Pleanála by 1 August 2024.
· Rezoning submissions are considered by the local authority. A decision on whether to progress with an intended variation to the statutory land use plan or not is to be communicated in writing to the relevant landowner by 31 July 2024. There is no appeal regarding rezoning requests to An Bord Pleanála.
Where a person has requested the addition of a site to the draft map and the local authority considers that sites in respect of which submissions have been made or based on the information available to the local authority, constitute lands satisfying the relevant criteria then these sites will be identified on the next annual draft map which will be published by the local authority on 1 February 2025.
Can I appeal a decision of the local authority?
A landowner has until 1 August 2024 to appeal the local authority decision regarding submissions made in respect of the exclusion of their site from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date to An Bord Pleanála. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.
How can I find out further information about the mapping and submissions process?
If further information is required on the annual draft map process or on making a submission please check ‘Your Questions Answered’. If your query relates to a particular area of land or if the answer is not contained in the FAQ’s contact the Planning Department at Galway City Council.
Further information on the process is also available on the Gov.ie/RZLT website.
As outlined above, the RZLT process has two parts. Local authorities are required to undertake the mapping which identifies the land which is subject to the tax, including an annual final map which will be first published on 31 January 2025, and revised annually. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners.
As the local authority do not administer the tax we are unable to answer any queries regarding the administration of the tax. All queries regarding the administration of the tax should be directed to the Revenue Commissioners
Having regard to the respective roles of local authorities and the Revenue Commissioners in the RZLT process, queries on the mapping should be made to Galway City Council. This includes queries on;
Criteria for inclusion on annual draft map
Submissions on annual draft map
Determinations on annual draft map
Zoning submissions
Appeals (which must be submitted to An Bord Pleanála)
Annual final map
The Revenue Commissioners website–provides details on the general administration of the tax and links to a comprehensive guide to the tax. The Revenue website also provides details on
Liable persons
Amount of residential zoned land tax
Obligation to register
Obligation on liable person to prepare and deliver return
Deferral of, or exemptions from, Residential Zoned Land Tax
How to contact Revenue with queries on the administration of RZLT
What do I do if I am a Homeowner
My house and garden is contained on the map. What is the consequence?
Your house and garden is identified on the map because it meets the criteria for the tax, which is based on residential led zonings and servicing by infrastructure suitable for provision of housing. The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).
Do I need to make a submission?
It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT.
What if my garden is greater than 0.4047ha (1 acre) –
If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from December 2024 onwards. No action needs to be taken to register at this time. Please see revenue.ie for details regarding the registration process closer to the time.
Residential Zoned Land Tax Final Map
The Galway City Council's final RZLT map for 2024 is now available
The map includes lands that meet the relevant criteria for inclusion on the map as set out in the current legislation.
Area
Total Area in Scope: 1,133.9ha
The final map does not reflect appeal decisions or judicial review decisions made after 1 November 2023 regarding land identified on the draft or supplemental maps published in November 2022 and May 2023, respectively. Where these decisions are made by 1 January 2024, they will be reflected on the draft revised final map for 2025 – see below. The revised final map will be published by 31 January from 2025 onwards.
Residential Zoned Land Tax will be charged annually from 1 February 2025 onwards (subject to the passing of Finance (No.2) Bill 2023). The tax will be administered by the Revenue Commissioners and landowners will have to register for the tax – further information regarding the administration of the tax by Revenue is available here https://revenue.ie/en/property/residential-zoned-land/index.
Making submissions on the RZLT map:
There is no opportunity to make submissions in respect of land identified on the final map published on 1 December 2023.
There will be a chance to make submissions in respect of land on the draft revised final map for 2025 during 2024.
A draft revised final RZLT map for 2025 will be published by 1st February 2024.
The draft revised final RZLT map for 2025 will include land that the local authority considers to be in scope for the tax, which may include land already identified on the 2024 final map, published by 1 December 2023. The draft revised final map will reflect any legislative, zoning or servicing changes and any appeal or review outcomes, as of 1 January 2024.
Submissions can challenge the inclusion or exclusion of land on the draft revised final map for 2025 based on the relevant criteria. In addition, rezoning requests may be made by owners of land on the map.
Residential properties
Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a submission to remove this type of residential property from the map.
More information
The legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here https://revenue.ie/en/property/residential-zoned-land/index.aspx
RZLT Supplemental Map Timeline
Identification of land liable to RZLT
Supplemental Map stage – submissions closed
As a consequence of submissions made on the draft maps or due to amendments to zonings or servicing status or due to other information being available identifying land, Galway City Council has prepared a Supplemental Map of the land considered to be in scope for the RZLT as of April 1, 2023.
The Supplemental Map is available below and at the Planning Offices, City Hall, College Rd, Galway H91 X4K8 from 9am to 4pm, Monday to Friday.
Any interested individuals or parties may make submissions in respect of land on the supplemental map from 1 May 2023 until 1 June 2023. This is dealt with in further detail below.
Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax.
- Submissions in respect of land identified on the supplemental map closed on 1st June 2023.5 submissions were received and are available to view here: https://consult.galwaycity.ie/en/node/1585/submissions
- Submissions received in relation to the supplemental map will be published on the local authority website by 11th June 2023 (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
- Where a landowner requests the exclusion of their site from the supplemental map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1st August 2023.
- Where a landowner wishes to appeal a decision by the local authority to keep land on the Supplemental Map to An Bord Pleanála they must do so by 1st September 2023.
- The local authority must - reflecting the outcome of any appeals to the Board, any additions or exclusions to maps on foot of determinations made by the local authorities in response to submissions made or changes in zoning – prepare and publish a final map by 1st December 2023.
- Where a landowner has requested a change to the zoning of their land, the Local Authority shall evaluate the submission and consider whether to propose the making of a variation. (An initiation of the variation process will only take place after evaluation of any requests for change of zoning made in relation to the draft and supplemental maps in order to allow all requests for changes to zoning to be considered together)
Further information on the process is available in ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ as published by the Department of Housing, Local Government and Heritage here
Draft map stage – submissions closed
Galway City Council prepared and published a draft map of the land considered to be in scope for the RZLT on 1 November 2022.
If you made a submission on the draft map relating to land you own, Galway City Council has been in touch with you in relation to the outcome of their consideration of your submission. All written submissions have been evaluated. A written determination was made by the Local authority regarding submissions by landowners. Key steps the local authority will take prior to publishing a final map include, but are not limited to the following.
Final map – 1 December 2023
Land appearing on both the draft and supplemental maps will, subject to the outcome of submissions made in respect of both maps, be included on the final map of land in scope for the tax in the local authority area to be published on 1 December 2023. This land will be subject to the tax unless it is exempt as a residential property, as outlined above, or falls within any other exemption provided for in legislation.
The final map will be reviewed and revised annually from 2025 onwards.