Dáil Éireann Debate, Tuesday - 23 September 2025
205. Deputy Frankie Feighan asked the Minister for Finance the number of local authorities that own land liable to residential zoned land tax; the amount of revenue raised through local authorities since the introduction of the tax; and if he will make a statement on the matter. [49582/25]
View answerRZLT is an annual tax, calculated at a rate of 3% of the market value of the land within its scope, known as a relevant site. Relevant sites are identified by reference to maps published by local authorities, which are revised on an annual basis, and reflect land that the local authority has determined meets the relevant criteria for the tax, being that the land is zoned for residential or mixed-use (including residential) purposes and that it is serviced. Owners of such land, including local authorities, are required to register and pay the tax by 23 May each year.
I am advised by Revenue that thirty local authorities have filed Residential Zoned Land Tax (RZLT) returns, accounting for €11.5 million of RZLT collections to date.
