The Residential Zoned Land Tax (RZLT) – Draft map

The Residential Zoned Land Tax (RZLT) is a new tax introduced as part of the Government’s Housing for All strategy. The tax measure is intended to incentivise residential development on land that has been zoned for such uses. The tax is charged at an annual rate of 3% of the market land value.

Sligo County Council has prepared a draft map which identifies land that satisfies the relevant criteria and is to be subject to the RZLT.

The administration of the tax will be undertaken by the Revenue Commissioners.

Please note: Residential properties, notwithstanding that they may be included on the draft map, shall not be chargeable to the RZLT.


How to view the draft map

The draft map can be viewed at:  Sligo RZLT draft map – Webappviewer

The draft map can be viewed and downloaded below.

The draft map will also be available to view at the Planning Office of Sligo County Council, City Hall, Quay Street, Sligo F91 PP44 during normal office opening hours.


How to make a submission on the draft map

Submissions on the draft map may be made in writing to Sligo County Council not later than 1 January 2023. The submissions should only relate to:

  • The inclusion in or exclusion from the final map of specific sites.
  • The date on which a site first satisfied the relevant criteria.

Submissions should include a name and address, reasons for inclusion or exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land subject of the submission. A submission could also be made to request a variation of the zoning of land identified on the draft map as being subject to the RZLT.

Electronic submissions should be sent to: RZLT@sligococo.ie

Hard copy submissions should be sent to:

Sligo County Council
City Hall
F91 PP44 

Please note that any written submission received by 1 January 2023 will be published on Sligo County Council’s website by 11 January 2023 (other than such elements of a submission which may constitute personal data).


Further information on the RZLT

For further information relating to the RZLT please see the following:

Your Questions Answered (PDF) - 753 kbs  PDF
Your Questions Answered - Gaeilge (PDF) - 807 kbs  PDF
RZLT Timeline graphic (PDF) - 6,213 kbs  PDF
RZLT Timeline graphic - Gaeilge (PDF) - 5,849 kbs  PDF
Department of Housing, Local Government and Heritage Guidelines (PDF) - 2,482 kbs  PDF
Sligo County Council - Public Notice (PDF) - 746 kbs  PDF

For any queries, please contact the Revenue Commissioner’s regional office or email RZLT@sligococo.ie.


View and Download copies of the draft map

Maps of towns and villages of the draft map and where land that is to be subject to the RZLT has been identified can also be downloaded as follows:

Sligo and Environs (PDF) - 21,460 kbs  PDF
Aclare (PDF) - 1,069 kbs  PDF
Ballinacarrow (PDF) - 1,207 kbs  PDF
Ballymote (PDF) - 2,964 kbs  PDF
Ballysadare (PDF) - 2,805 kbs  PDF
Bellaghy (PDF) - 1,605 kbs  PDF
Bunnanadden (PDF) - 1,247 kbs  PDF
Carney (PDF) - 1,516 kbs  PDF
Cliffony (PDF) - 1,854 kbs  PDF
Cloonacool (PDF) - 1,313 kbs  PDF
Collooney (PDF) - 3,072 kbs  PDF
Coolaney-Rockfield (PDF) - 2,530 kbs  PDF
Curry (PDF) - 1,486 kbs  PDF
Dromore West (PDF) - 1,379 kbs  PDF
Drumcliff (PDF) - 968 kbs  PDF
Easky (PDF) - 1,419 kbs  PDF
Enniscrone (PDF) - 2,413 kbs  PDF
Gorteen (PDF) - 1,908 kbs  PDF
Grange (PDF) - 2,045 kbs  PDF
Monasteraden (PDF) - 1,158 kbs  PDF
Ransboro (PDF) - 1,145 kbs  PDF
Riverstown (PDF) - 1,663 kbs  PDF
Rosses Point (PDF) - 1,949 kbs  PDF
Strandhill (PDF) - 2,511 kbs  PDF

The total area identified as being subject to the RZLT on the draft map is 962.49 hectares.