The Residential Zoned Land Tax (RZLT)
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.
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.
For further information relating to the RZLT please see the following:
Your Questions Answered (PDF) - 771 kbs 
Your Questions Answered - Gaeilge (PDF) - 774 kbs
RZLT Timeline graphic (PDF) - 6,213 kbs
RZLT Timeline graphic - Gaeilge (PDF) - 5,849 kbs
For any queries, please contact the Revenue Commissioner’s regional office or email RZLT@sligococo.ie.