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Council not publishing Residential Zoned Land Tax supplemental map (RZLT)

Waterford City & County Council is not publishing a Residential Zoned Land Tax supplemental map (RZLT)

Residential Zoned Land Tax supplemental maps include additional land identified as being within the scope of the tax, over and above the land which has already been included
on draft maps published on November 1, 2022. Where no additional land has been identified as being in scope, Waterford City & County Council is not required to publish
a supplemental map in accordance with Section 653F of the Taxes Consolidation Act 1997.

Additional land may be identified for inclusion on the supplemental map due to changes in zoning or investment in services. Land which was identified through submissions made on the draft map or which has otherwise become known to the local authority as meeting the criteria for the tax may also be included.

As no additional land met these criteria Waterford City & County Council is not publishing a supplemental map.

Liam McGree
Senior Planner
Waterford City and County Council

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