Revenue publishes quick start guide to Residential Zoned Land Tax

Revenue has published the Residential Zoned Land Tax (RZLT) - Quick start guide which aims to provide land and property owners with information to assist in fulfilling their RZLT obligations. The return and payment of the RZLT for 2025 is due to be filed and paid on or before 23 May 2025.

The guide includes a flowchart which outlines the steps owners should follow to determine if, and when, RZLT obligations may arise. The guide also discusses the role of the local authority in issuing ‘annually revised maps’ and the interaction between the RZLT and Local Property Tax.

The guide includes information on a number of exclusions, exemptions and deferrals from the RZLT and outlines the self-assessment process for registering and filing a return.

The existing Tax and Duty Manuals RZLT Registration and RZLT Return provide further details on the related registration and compliance obligations.