The Government has introduced a Residential Zoned Land Tax, a new tax aimed at increasing housing supply by activating zoned, serviced residential development lands (including mixed-use lands) for housing. Homes that are subject to the Local Property Tax are not liable for the Residential Zoned Land Tax.
Your local authority has now published a Draft Map showing lands that will be subject to the Residential Zoned Land Tax. Landowners should now check if their land is on the Draft Map.
Landowners and third parties can make a submission to their local authority about whether lands on the Draft Map meet the criteria for being subject to the tax. The deadline for submissions is 01 January 2023.
To view your local authority’s Draft Map, visit your local authority’s website or contact the local authority directly.
For more information, and links to your local authority’s website: www.gov.ie/rzlt
