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Home > Services > Planning > Planning Policy > Residential Zoned Land Tax (RZLT)


Publication of Residential Zoned Land Tax 2025 Annual Draft Map


An annual draft map, prepared in accordance with Section 653C, as modified by Section 653M of the Taxes Consolidation Act 1997 is available for inspection at the Council’s offices and an interactive map is available at the following link;


Residential Zoned Land Tax - Annual Draft (

Full information can be obtained, and submissions made at


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