RZLT: Over 200 submissions received nationally for rezoning land
Latest figures from local authorities indicate that in the region of 241 submissions have been made for rezoning land nationwide under the final 2025 map for Residential Zoned Land Tax (RZLT).
Figures obtained by Agriland found there were approximately 90 submissions in total in Munster, 70 in Leinster, around 51 in Connacht, and around 30 in Ulster (excluding Co. Cavan, as figures are being retrieved).
RZLT is a self-assessed annual tax, calculated at 3% of the market value of land within the charge to the tax. It aims to activate serviced, zoned land for residential or mixed use to boost housing supply and regenerate vacant, idle urban land.
The 2025 RZLT maps were published by local authorities on January 31, 2025. Landowners had until March 31 to apply to their local county council to rezone their land if they wished for an exemption.
Co. Galway appears to have the most amount of submissions nationwide for rezoning of land on the 2025 RZLT map, according to the figures obtained by Agriland.
There were 38 submissions received in total by Galway County Council, one of which was withdrawn. There have also been five submissions on the annual draft map for 2026, two of which have been withdrawn.
Co. Clare had the second highest number of submissions, at a total of 25. Co. Donegal similarly had about 24 submissions which relate to 2025 maps.
There was another 23 submissions to Tipperary County Council; a total of 20 valid requests in Co. Kerry; and a further 12 requests in Co. Cork.
All of these applications will be acknowledged by the local authorities by April 30.
Landowners will then be notified of the decision to proceed or nor to proceed with a process to amend the land zoning by June 30, 2025.
Draft maps for 2026 RZLT were published by local authorities on February 1, 2025. Submissions for rezoning on this map has also since closed. The final map for 2026 will be published on January 31, 2026.
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