Residential Zoned Land Tax Annual Draft Map for 2027

Overview

The Residential Zoned Land Tax was introduced in the Finance Act 2021. The aim of the tax is to activate vacant land for residential purposes to increase new housing supply. The process to identify land to which the tax applies is ongoing. The tax for 2026 will be due from February and payable from 23 May 2026.

The tax aims to activate serviced, zoned land for residential or mixed use. This is to boost housing supply and regenerate vacant, idle urban land. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing. 

The RZLT process has two parts:

1) Identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of annual draft and annual final maps – see below.

2) Administration of the tax. This will be undertaken by the Revenue Commissioners. 

The final map for 2026, published by 31 January 2026, identifies land that may be liable for the tax in 2026. Owners of such land may make a request to Dún Laoghaire-Rathdown to change the zoning of this land until 1 April 2026. If certain conditions are met, a landowner may be exempt from the 2026 liability on foot of such a request. If you would like to make a rezoning request for land on the final map for 2026, please see the separate consultation and submission page here. 

The draft map for 2027, published annually by 1 February 2026, identifies land that may be liable for the tax in 2027. Owners of such land – and interested third parties - may make submissions regarding the inclusion of land on this draft map – these submissions must be made by 1 April 2026. 

Please note that although they are included on these maps, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a rezoning request or submission to remove this type of residential property from the map.  

Identification of land liable to RZLT  

Dún Laoghaire-Rathdown County Council has prepared an annual draft map for 2027, identifying the land considered to be in scope for the RZLT as of January 1 2026. 

The annual draft map is available below / here and at the following locations: 

• Dún Laoghaire - Rathdown County Council Offices, County Hall, Marine Road, Dún Laoghaire, A96 K6C9, 10:00am to 4:00pm, Monday to Friday.   

• Dún Laoghaire - Rathdown County Council, Dundrum Offices, Main St, Dundrum, D14 YY00, 9:30am to 12:30pm and 1:30pm to 4:30pm, Monday to Friday.   

Any interested individuals or parties may make submissions in respect of land on the annual draft map. This is dealt with in further detail below. 

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.

Land appearing on the annual draft maps, taking into consideration submissions, will be included on the annual final map of land in scope for the tax in the local authority area. This map will be published by 31 January 2027. This land may be subject to the tax in 2027, unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as provided for in the legislation.

The RZLT map as prepared and published by the local authorities indicates lands that meet the relevant criteria for inclusion on the map, as set out in the legislation.

The administration of the RZLT is a matter for the Revenue Commissioners.

The legislation underpinning the RZLT can be found in Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.

The Department of Housing, Local Government and Heritage has published guidance on the Residential Zoned Land Tax. It aims to help planning authorities publish the maps. It can be viewed here.

Making a rezoning request on a final map for 2026 (published 31 January)

An additional provision was made in the Finance Act 2024 and repeated in the Finance Act 2025, facilitating a further round of rezoning requests to remove land from liability to the tax. Rezoning requests can only be made for land identified on the final annual map for 2026, published by 31 January 2026. Rezoning requests for other land will not be considered. Rezoning requests should be made through the dedicated consultation page here. 

Why your views matter

Making a submission on the annual draft map for 2027

Submissions can be made by 1 April 2026 to:

• Identify additional land that may fall into scope, but is not included in the annual draft map for 2027;
• Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria that determines the land in scope;
• Challenge the date from which the land is considered to be in scope; and/or
• Support the proposed exclusion of their land.

Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on a local authority map, the date on which the site first met the criteria for inclusion on the map, or support for the proposed exclusion of land from the map) to the Residential Zoned Land Tax mapping you are seeking, as well as provide a justification for the change sought. The submission must state the criteria set out in Section 653B of the Taxes Consolidation Act 1997 on which you rely in your submission for the land being in or out of scope. After reviewing your submission, the local authority may request additional information, such as proof of ownership.  

Landowner submissions

If you are making a submission in respect of land that you own or on behalf of the landowner, please note the following:

• Your name and address must be included in the submission.
• Submissions from a landowner in respect of their own land must be accompanied by an Ordnance Survey map showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas) suitable to identify the land in question. Please note the local authority may request proof of site ownership.
• If your land is on the map, you may wish to bring to the local authority’s attention to matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed. 
• Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
• The submission should set out any justification for inclusion or exclusion of land,

with reference to the criteria in the legislation.

Third Party submissions

If you are making a submission about land that you don’t own, then you are a third-party submitter.

In your submission you should include:

• Your name and address.
• Information to identify the land - either a written description, an Eircode or a map with the area outlined. Where the local authority cannot identify the land, it may not be able to take the submission into account.
• For land on the map, you may wish to bring to the local authority’s attention to matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed. 
• Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
• The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation.

In what format should the submission be made?

You can make a submission via the following options only:  

• A written submission can be made electronically through the dlr Public Consultation Hub via Citizen Space at the link below.

• In writing to Senior Executive Officer, Planning Department, Dún Laoghaire - Rathdown County Council, County Hall, Marine Road, Dún Laoghaire, Co. Dublin.  

In respect of making any submission, be it by the landowner or a third party, please note the following:    

• The personal information (data) collected during the consultation process is collected for the purpose of receiving and dealing with submissions. 

• Contact details provided may be used to contact a submitter who claims to be the landowner of a particular site. This will be to request evidence as is necessary to prove their ownership of the site, or request further information from the landowner. 

• Dún Laoghaire Rathdown County Council may, where it considers it necessary for the purposes of making the determination, request further information from Uisce Éireann, National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001. 

• For further information on how Dún Laoghaire-Rathdown County Council processes Personal Data please see our Privacy Statement below.   

• Please identify any parts of your submission which contain personal or commercially sensitive data which you do not wish to be published.   

Further details can be found in the related documents attached below, or on our website here.  

Who can I contact if I have any further questions about the process? 

​Further information on the Draft Map, re-zoning request process or on making a submission can be found via the FAQ section below. If the answer is not contained in the FAQs, please contact the Planning Department at Dún Laoghaire-Rathdown County Council on (01) 2054700 or via email at rzlt@dlrcoco.ie. Further information on the process is also available via ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’, the Finance Act 2021, Finance Act 2022, Finance Act 2023, Finance Act 2024 and the Finance Act 2025. Guidance in respect of the administration of the tax may be found on the Revenue.ie website.