Residential Zoned Land Tax Final Map for 2026 (Rezoning)

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.

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. Submissions can be made at the separate consultation and submission page here. 

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.  

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. 

Why your views matter

Making a submission   

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

An additional provision was made in the Finance Act 2024, 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 on 31 January 2026.  Rezoning requests for other land will not be considered.

Submissions requesting a change of zoning are considered by the local authority.  The rezoning request must be made to the relevant local authority between 1 February and 1 April 2026.

• A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April from the local authority to the landowner.
• The local authority will communicate in writing to the landowner its decision on whether to progress with an intended variation to the statutory land use plan by 30 June 2026. 
• Decisions on rezoning requests cannot be appealed to An Bord Pleanála.

The rezoning request acknowledgement letter can be used to support a claim for an exemption from the tax for 2026. This claim must be made in the 2026 annual return, which must be made to the Revenue Commissioners on or before 23 May 2026.

Please click here to see the 2026 Final Map published 31 January. 

Landowner Rezoning Requests

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

• Your name and address must be included in the submission.
• Submissions 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.
• Please note that a submission requesting a change in zoning can only be made in relation to land that is already on the final map for 2026, published on 31 January 2026.
• Where a land use zoning change is sought, the submission must be received on or before 1 April.
• The landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances, such as their desire to continue with an ongoing economic activity they wish to bring to the local authority’s attention. Any information to support the claims of ongoing economic use should be submitted as part of the rezoning request.

Third Party submissions 

Third parties cannot make a submission in relation to zoning.

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, 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, the 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.