Residential Zoned Land Tax – important upcoming dates and next steps

Irish local authorities are due to have made all of their decisions on this year’s Residential Zoned Land Tax (RZLT) maps by 1 July. What steps can landowners take now to deal with an unfavourable decision?

RZLT is the tax introduced as part of the Government’s “Housing for All” plan, affecting residential and mixed-use land identified on an annually updated map, prepared by the local authority. Owners of land zoned for residential had the opportunity to make submissions setting out their reasons against inclusion of lands on the local authority RZLT maps. The deadline for these submissions was 1 April 2025. The relevant local authority must make its determination by 1 July 2025. The land owner has until 1 August 2025 to appeal the local authority decision regarding submissions. These appeals must be made to An Coimisiún Pleanála (formerly An Bord Pleanála).

It is important to understand the reasoning for the local authority determination. Often a local authority will issue a decision letter and there may be an underlying planner’s report but that may not be included with the letter. Requesting this planner’s report in the first instance is important.

The deadline for appeal is only one month and runs out over the summer months, when key personnel may be on leave. Early engagement with your development team and external planners and solicitors is key to making a strong appeal.

Once the appeal is lodged there is a notional decision date of 31 October for the appeal decision. Some local authorities issue earlier so keep an eye out for the decision. The only avenue for challenging an appeal decision is by way of judicial review. There is a 3 month deadline for judicial review of this decision.

Please see our webinar linked here for KnowledgePlus subscribers which provides an insight into the lessons learned by ALG’s tax, real estate and environmental & planning lawyers on RZLT. KnowledgePlus is available exclusively to A&L Goodbody LLP clients.

For more information, or to request access for you or your team, please speak with your usual ALG contact.

Date published: 26 June 2025