Residential Zoned Land Tax Online Submission

Dublin City Council has prepared a Draft Map for the Residential Zoned Land Tax (RZLT) as it pertains to the Dublin City Council area. 

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.

The Residential Zoned Land Tax was introduced in the Finance Act 2021.  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.

Local Authorities are required to map the lands in scope for the tax.  The RZLT will be administered by The Revenue Commissioners. 

This Dublin City Council RZLT draft map has been prepared for the purposes of identifying land that satisfies the relevant criteria and is to be subject to the residential zoned land tax.    

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

The preparation of the Draft Map is the first stage in the RZLT map making process.  The map stages are set out in the table below:

Submissions

Submissions can be made by the public on the Dublin City Council RZLT draft map by 1st January 2023 (up to but not including midnight on 1^st January 2023). 

It is not necessary to make a submission to remove residential properties from the map.

Submissions can challenge the inclusion of particular lands on the draft map on the basis that those lands do not meet the criteria for inclusion in the map  Link Here; the date on which the land is considered to meet this criteria; or can request a change of zoning.

During the draft map stage, submissions can also identify additional land which appears to meet the criteria and so falls into scope and which may be placed on the supplemental map.

Submissions should include a name and address, reasons for inclusion or exclusion of lands, along witha map of scale 1:1,000 where the submission is made by a landowner, clearly identifying the area of land subject of the submission.

For further guidance on making a submission please read ‘Introduction to Residential Zoned Land Tax’ and ‘Residential Zoned Land Tax – Your Questions Answered’ (links below).

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

• A written submission  can be made electronically  (see link below to submission form )

Or

• In writing to the “RZLT Map”, Planning and Property Development Department, Block 4, Floor 3, Civic Offices, Wood Quay, Dublin 8, D08 RF3F (see link below to a downloadable submission form; this form has been prepared to assist you in making a submission)

Any such written submissions received by 1st January 2023 other than such elements of a submission which may constitute personal data, shall be published on the Dublin City Council website not later than11th January 2023.