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Revealed: How much RZLT have local authorities paid to date?

Revealed: How much RZLT have local authorities paid to date?

Agriland06-06-2025
Local authorities have paid out more than €11 million to date in Residential Zoned Land Tax (RZLT) payments to Revenue, according to new figures provided to Independent senator, Victor Boyhan.
RZLT applies to land that is included on an annually revised map published by a local authority and that is not a residential property.
The self-assessed annual tax is based on the valuation of a relevant site and is calculated at 3% of the market value of the relevant site.
The figures were provided to Senator Boyhan by the County and City Management Association (CCMA) which is the representative body for the chief executives of Ireland's 31 local authorities.
According to the senator the figures provided by CCMA 'are a revelation in themselves'.
He added: 'Central government have empowered Revenue through legislation to pursue our councils to cough-up and pay RZLT, at a time when many councils are struggling financially to provide services and the administrative burden of preparing RZLT return simply does not make sense.
'It raises questions about the governments real commitment to divest more powers and functions form central government to local government'.
RZLT
According to the figures Dublin City Council has had the highest RZLT bill so far while Leitrim County Council has had the lowest.
Source: CCMA
Senator Boyhan told Agriland that it is his view that RZLT is 'penalising councils' but he can also understands why council chief executives might be slow to criticise government policy.
Today (Friday, June 6) he called for all councils 'to be reimbursed for RZLT paid to date'.
Senator Boyhan added: 'I know there are thousands of new homes at various stages in the pipeline either via An Bord Pleanála or councils that have been granted planning permission and have never been commenced and that's where the government needs to focus its energies on if wants to accelerate new housing delivery.
'I too know that An Bord Pleanála have a very large caseload of planning applications for new homes on their desk which they are currently unable to process due to staff shortages.
'So new home proposals are stuck in certain parts of the planning process, the promise rapid roll out of the New Planning Act just hasn't happened, despite the all the political promises.'
He believes that its time for companies and organisations that hold full planning permission for housing development to 'use it or loss it' .
'That will flush out real housing opportunities and deliver new homes, that's the sort of proactive policy I want to see the government pursue rather than also targeting agricultural land in active use,' he added.
The senator is also urging farm representative bodies to continue to campaign to encourage the government to 'exclude RZLT on land in active farm use and production'.
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