Residential Zoned Land Tax

The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2021. The objective of the tax is to activate vacant land for residential purposes to increase housing supply. The process to identify land to which the tax applies is ongoing. The tax for 2026 will be due from February and payable from 23rd May 2026.

Local authorities are responsible for identifying the land that is subject to Residential Zoned Land Tax.
Residential Zoned Land Tax is administered by Revenue.

Update: January 2026

Key Dates and Mapping Process:

Final Map for 2026: This map identifies lands potentially liable for the tax in 2026. Landowners have until 1st April 2026 to request a zoning change for their land. If specific conditions are met, they may be exempt from the 2026 tax liability.
Draft Map for 2027: This map highlights lands that may be liable for the tax in 2027. Landowners and interested parties can make submissions regarding the inclusion of land on this draft map until 1st April 2026.

Publication of Residential Zoned Land Tax Annual Draft Map for 2027 and opportunity to make rezoning requests on Final Map for 2026.

An Annual Draft Map, prepared in accordance with Section 653C, as modified by Section 653M of the Taxes Consolidation Act 1997, has been published on Kilkenny County Council’s website, see below (from 31.1.2026) and is available for inspection at the Planning office, County Hall.

The Annual Draft Map for 2027 has been prepared for the purposes of identifying land that satisfies the relevant criteria and is to be subject to the residential zoned land tax.

Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a submission to remove this type of residential property from the map.

Submissions on the Annual Draft Map 2027

Submissions on the annual draft map may be made in writing to Kilkenny County Council not later than 1 April 2026, regarding—

(I) either the inclusion in or exclusion from the final map of specific sites, or

(II) the date on which a site first satisfied the relevant criteria.

Submissions or observations may be made either:

online at http://consult.kilkenny.ie/ or
by email to ourplan@kilkennycoco.ie or
in writing to: Senior Planner, Planning Department, Kilkenny County Council, County Hall, John Street, Kilkenny

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.

Any such written submissions received by 1 April 2026 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by Kilkenny County Council not later than 11 April 2026.

The proposed inclusions and proposed exclusions on the annual draft map are subject to submissions received.

Rezoning Requests – Final Map for 2026

Where land is identified on the Final Map for 2026, published on 31 January 2026, as being subject to the residential zoned land tax, a person may from 1 February 2026 to 1 April 2026, in respect of aforementioned land that such a person owns, make a submission to Kilkenny County Council requesting a change in the zoning of that land. Any such submission should include evidence of ownership, detailed reasons for any rezoning request, which may include continuation of an ongoing economic activity, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.

Any such written rezoning requests received by 1 April 2026 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by Kilkenny County Council within the relevant statutory period. A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April from Kilkenny County Council to the landowner. This acknowledgement letter can be used to support a claim to an exemption from the tax arising in respect of the land which is the subject of the request for 2026. This claim must be made in the 2026 annual residential zoned land tax return, which must be made to the Revenue Commissioners on or before 23 May 2026. Please see www.revenue.ie for details.

All rezoning requests made will be considered by Kilkenny County Council having regard to the proper planning and sustainable development of the area.

Tim Butler,

Director of Services

30.1.2026