Residential Zoned Land Tax Online Submission 2024

The annual draft map has been prepared under Section 653C, as modified by Section 653M of the Taxes Consolidation Act 1997 and it was published on 1 February 2024 by Dublin City Council.

The annual draft map identifies land that satisfies the relevant criteria and is to be subject to the residential zoned land tax (RZLT).

The revised final map for the 2025 liability year will be published in January 2025. 

For further information on RZLT and the annual draft map please read ‘Introduction to Residential Zoned Land Tax’ and ‘Residential Zoned Land Tax – Your Questions Answered’ (links below).

Submissions

The annual draft map is available for public inspection up to 31 May 2024 but there are two submission deadlines (see below) within this public consultation period: 

• 1 April 2024 for submissions regarding the inclusion in or exclusion from the final map of specific sites, or the date on which a site first satisfied the relevant criteria and,
• 31 May 2024 for submissions regarding rezoning requests. 

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 residential properties from the map

A submission can be made to Dublin City Council as follows:

• A written submission  can be made electronically  through the webpage at www.dublincity.ie/RZLTMap

Or

• In writing to the “RZLT Map”, Active Land Management Unit, Planning and Property Development Department, Block 4, Floor 3, Civic Offices, Wood Quay, Dublin 8, D08 RF3F.

Please make your submission by one medium only i.e. hard copy or via the website portal.

Any written submissions received by 1 April 2024 other than such elements of a submission which may constitute personal data, shall be published on the Dublin City Council website not later than 11 April 2024.

Any written rezoning requests received by 31 May 2024 other than such elements of a submission which may constitute personal data, shall be published on the City Council website not later than 10 June 2024.