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Residential Zoned Land Tax (RZLT) Important Dates for 'Land Owners'

Published Date: 30/03/2023

 

Residential Zoned Land Tax (RZLT): Important Dates for ‘Land Owners’

 

What is the RZLT: The tax is being introduced as part of Housing for All, the Government's housing plan 2030. It’s aimed at increasing housing supply by activating zoned, serviced residential development lands (including mixed-use lands).

 

The tax will apply from 1st February 2024 and payable on or before the 23rd May 2024 at a rate of 3% of the market value of the land. The land must be serviced, i.e., have access to public infrastructure and services necessary for homes to be developed. While homes and gardens may be identified on the local authorities' maps as being on lands that will be subject to the tax, residential homes and gardens will not be liable for the tax. 

 

Timelines: Further information on timelines can be found here:

 

If you have any questions or require any advice in relation to the Residential Zoned Land Tax, please contact the offices on (01) 614 7900.

 

 

 

Contact

Tel + 353 1 6147900
info@finneganmenton.ie
Finnegan Menton,
17 Merrion Row,
Dublin 2, Ireland

Licence No. 001954