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 31st 2024
Publication of Residential Zoned Land Tax Annual Draft Map
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 below and is available for inspection at the Planning office, County Hall.
The annual 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.
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 may be made in writing to Kilkenny County Council not later than 1 April 2024, 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 2024 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 2024.
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.
Where land is identified on the annual draft map as being subject to the residential zoned land tax and where the land identified on the draft map is included in a development plan or local area plan in accordance with section 10(2)(a) or 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, a person may on or before 31 May 2024, 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, 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 31 May 2024 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 10 June 2024.
All rezoning requests made will be considered by Kilkenny County Council having regard to the proper planning and sustainable development of the area.
Sean McKeown,
Director of Services
31.1.2024
Archived Material
The process to identify and map land that is subject to RZLT is undertaken annually by local authorities.
The initial mapping process has involved local authorities publishing draft (and in some cases, supplemental) maps and allowing landowners, and others, to make submissions on these maps. Submissions by landowners could challenge the inclusion of their land on a map, the date on which land first met the relevant criteria, or they could seek to re-zone the land.
The Kilkenny County Council final RZLT map for 2024 is now available here:
The map includes lands that meet the relevant criteria for inclusion on the map as set out in the current legislation.
The final map does not reflect appeal decisions or judicial review decisions made after 1 November 2023 regarding land identified on the draft or supplemental maps published in November 2022 and May 2023, respectively. Where these decisions are made by 1 January 2024, they will be reflected on the draft revised final map for 2025 – see below. The revised final map will be published by 31 January from 2025 onwards.
Residential Zoned Land Tax will be charged annually from 1 February 2025 onwards (subject to the passing of Finance (No.2) Bill 2023). The tax will be administered by the Revenue Commissioners and landowners will have to register for the tax – further information regarding the administration of the tax by Revenue is available here.
Making submissions on the RZLT map
There is no opportunity to make submissions in respect of land identified on the final map published on 1 December 2023.
There will be a chance to make submissions in respect of land on the draft revised final map for 2025 during 2024.
A draft revised final RZLT map for 2025 will be published by 1st February 2024.
The draft revised final RZLT map for 2025 will include land that the local authority considers to be in scope for the tax, which may include land already identified on the 2024 final map, published by 1 December 2023. The draft revised final map will reflect any legislative, zoning or servicing changes and any appeal or review outcomes, as of 1 January 2024.
Submissions can challenge the inclusion or exclusion of land on the draft revised final map for 2025 based on the relevant criteria.
Residential properties
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 this type of residential property from the map.
More information
The legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.
Notice: Kilkenny County Council is not publishing a Residential Zoned Land Tax supplemental map.
Residential Zoned Land Tax supplemental maps include additional land identified as being within the scope of the tax, over and above the land which has already been included on draft maps published on November 1, 2022. Where no additional land has been identified as being in scope, Kilkenny County Council is not required to publish a supplemental map in accordance with Section 653F of the Taxes Consolidation Act 1997.
Additional land may be identified for inclusion on the supplemental map due to changes in zoning or investment in services. Land which was identified through submissions made on the draft map or which has otherwise become known to the local authority as meeting the criteria for the tax may also be included. As no additional land met these criteria, Kilkenny County Council are not publishing a supplemental map. See link to Irish translation.
Notice of preparation of a draft map for the purposes of the Residential Zoned Land Tax
A draft map, prepared under Section 653C of the Taxes Consolidation Act 1997, will be published on Kilkenny County Council’s website at Residential zoned land tax and will be available for inspection at the Planning office, County Hall, from the 1st November, 2022.
The 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.
Residential properties, notwithstanding that they may be included on the 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 the Kilkenny City and County 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,
(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 draft map may be made in writing to Kilkenny County Council not later than 1 January 2023, 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 not later than the 1st January 2023 either:
- online at http://consult.kilkenny.ie/ or
- by email to ourplan@kilkennycoco.ie or
- in writing to: The A./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. Please include a relevant Eircode if available.
Any such written submissions received by 1 January 2023 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 January 2023.
Where land is identified on the draft map as being subject to the residential zoned land tax, a person may, in respect of 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, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land. Please include a relevant Eircode if available.
All rezoning requests made will be considered by the Planning Authority, having regard to the proper planning and sustainable development of the area.
Denis Malone
A/Director of Services
View Draft Maps here (published 1/11/2022)
Frequently Asked Questions
See: Residential Zoned Land Tax - Your Questions Answered
What do I do if I am a Homeowner?
My house and garden is contained on the map. What is the consequence?
Your house and garden is identified on the map because it meets the criteria for the tax, which is based on residential led zonings and servicing by infrastructure suitable for provision of housing. The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).
Do I need to make a submission?
It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT.
What if my garden is greater than 0.4047ha (1 acre)?
If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from late 2023 onwards. No action needs to be taken to register at this time. Please see revenue.ie for details closer to the time.
Additional resources
For more information, see the following resources:
Residential Zoned Land Tax - Guidelines for Planning Authorities, June 2022
Legislation: Finance Act, 2021 & Finance Act, 2023
