Kilkenny County Council
Residential Zoned Land Tax
The Residential Zoned Land Tax (RZLT) is a tax aimed at activating serviced and residentially zoned land for housing. Local authorities are responsible for identifying the land that is subject to RZLT.
Introduction
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 areas. These areas have been identified within statutory land use plans as appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing.
- Local authorities are responsible for identifying the land that is subject to Residential Zoned Land Tax.
- Residential Zoned Land Tax is administered by Revenue.
Update: January 2025
Publication of Residential Zoned Land Tax Annual Draft Map for 2026 and opportunity to make rezoning requests on Final Map for 2025.
An annual draft map, prepared in accordance with Section 653C, as modified by Section 653M of the Taxes Consolidation Act 1997, has been published on Kilkenny County Council’s website, see below (from 31.1.2025) and is available for inspection at the Planning office, County Hall.
The annual draft map for 2026 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.
Residential properties, notwithstanding that they may be included on the annual draft map, shall not be chargeable to the residential zoned land tax.
Land which satisfies the relevant criteria is a reference to land that—
(a) is included in a development plan, in accordance with section 10(2) (a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—
(i) solely or primarily for residential use, or
(ii) for a mixture of uses, including residential use,
(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and
(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains,
but which is not land—
(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provides services to residents of adjacent residential areas,
(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle,
(iia) the development of which would not conform with—
(I) in a case in which the land is zoned in a development plan, the phased basis in accordance with which development of land is to take place under the plan, as detailed in the core strategy included in that plan in accordance with section 10(2A)(d) of the Act of 2000, or
(II) in a case in which the land is zoned in a local area plan, the objective, consistent with the objectives and core strategy of the development plan for the area in respect of which the local area plan is prepared, of development of land on a phased basis, included in the local area plan in accordance with section 19(2) of the Act of 2000,
on the date on which satisfaction of the criteria in this section is being assessed,
(iii) that it is reasonable to consider is required for, or is integral to, occupation by—
(I) social, community or governmental infrastructure and facilities, including infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,
(II) transport facilities and infrastructure,
(III) energy infrastructure and facilities,
(IV) telecommunications infrastructure and facilities,
(V) water and wastewater infrastructure and facilities,
(VI) waste management and disposal infrastructure, or
(VII) recreational infrastructure, including sports facilities and playgrounds,
(iv) that is subject to a statutory designation that may preclude development, or
(v) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.
Submissions on the annual draft map 2026
Submissions on the annual draft map may be made in writing to Kilkenny County Council not later than 1 April 2025, regarding—
(I) either the inclusion in or exclusion from the final map of specific sites, or
(II) the date on which a site first satisfied the relevant criteria.
Submissions or observations may be made either:
- online at http://consult.kilkenny.ie/ or
- by email to ourplan@kilkennycoco.ie or
- in writing to: Senior Planner, Planning Department, Kilkenny County Council, County Hall, John Street, Kilkenny
Submissions should include a name and address, reasons for inclusion or exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land subject of the submission.
Any such written submissions received by 1 April 2025 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by Kilkenny County Council not later than 11 April 2025.
The proposed inclusions and proposed exclusions on the annual draft map are subject to submissions received. Any landowners who supports the exclusion of their land should make a submission in support of such exclusion.
Rezoning Requests – Final map for 2025
Where land is identified on the final map for 2025, published on 31 January 2025, as being subject to the residential zoned land tax, a person may from 1 February 2025 to 1 April 2025, in respect of aforementioned land that such a person owns, make a submission to Kilkenny County Council requesting a variation of the zoning of that land. Any such submission should include evidence of ownership, detailed reasons for any rezoning request, which may include continuation of an ongoing economic activity, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.
Any such written rezoning requests received by 1 April 2025 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by Kilkenny County Council within the relevant statutory period. A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April from Kilkenny County Council to the landowner. This acknowledgement letter can be used to support a claim to an exemption from the tax arising in respect of the land which is the subject of the request for 2025. This claim must be made in the 2025 annual residential zoned land tax return, which must be made to the Revenue Commissioners on or before 23 May 2025. Please see www.revenue.ie for details.
All rezoning requests made will be considered by Kilkenny County Council having regard to the proper planning and sustainable development of the area.
Tim Butler,
Director of Services
31.1.2025
Final Maps 2025 - link to consult page
Final 2025 Map 1: Kilkenny City
Link to Departmental Mapviewer - Residential Zoned Land Tax - Final Map for 2025: https://experience.arcgis.com/experience/fced14ec44c44ff5806ee719e4a6d058
Annual Draft Maps 2026 - link to consult page
Annual Draft Map 2026 1: Kilkenny City
Annual Draft Map 2026 2: Thomastown
Annual Draft Map 2026 3: Rosbercon
Annual Draft Map 2026 4: Callan
Link to Departmental Mapviewer - Residential Zoned Land Tax - Annual Draft Map for 2026: https://experience.arcgis.com/experience/768b153501b44c1cbdbd03678253e986
Frequently Asked Questions
Residential Zoned Land Tax - Your Questions Answered
Additional resources
For more information, see the following resources:
Residential Zoned Land Tax - Guidelines for Planning Authorities, June 2022
Legislation:
