The Residential Zoned Land Tax: What Waterford Landowners Need to Know
The Residential Zoned Land Tax (RZLT) is an annual tax introduced by the Irish government under the Finance Act 2021. Its primary objective is to encourage the development of serviced lands zoned for residential or mixed-use purposes, thereby increasing housing supply and revitalising vacant or idle urban lands. Local authorities are responsible for identifying lands subject to this tax, while the Revenue Commissioners oversee its administration.
Key Dates and Mapping Process:
- Final Map for 2025: This map identifies lands potentially liable for the tax in 2025. Landowners have until 1st April 2025 to request a zoning change for their land. If specific conditions are met, they may be exempt from the 2025 tax liability.
- Draft Map for 2026: Set to be published by 1st February 2025, this map highlights lands that may be liable for the tax in 2026. Landowners and interested parties can make submissions regarding the inclusion of land on this draft map until 1st April 2025.
- Maps can be viewed here.
Making a Submission or Rezoning Request:
Submissions concerning the 2026 Annual Draft Residential Zoned Land Tax Map and rezoning requests concerning the Final Residential Zoned Land Tax Map 2025 can be made by 1st April 2025 by registering at https://consult.waterfordcouncil.ie or by sending a written submission to the Planning Department, Waterford City and County Council, Menapia Building, The Mall, Waterford City.
