Darren O'Rourke (Meath East, Sinn Fein)
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301. To ask the Minister for Finance when the residential zoned land tax maps will be finalised; when the tax will be levied; the rate at which it will be levied; and if he will make a statement on the matter. [9250/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Residential Zoned Land Tax (RZLT) applies to land zoned for residential development, which also has the necessary services in place for the development of housing. The aim of this tax is to increase the supply of land for building. It will be charged at 3% of the market value of the land every year.

Local authorities published annual RZLT maps for 2025 on 31 January 2025 – these maps identify land that is liable for the tax in 2025. Landowners with land on this map are required to register with Revenue for RZLT, file a return and pay the tax by 23 May 2025. Owners of such land have the opportunity to make a request to the relevant local authority to change the zoning of this land before 1 April 2025. If certain conditions are met, a landowner may claim an exemption from the 2025 liability on foot of making such a request. To claim this exemption, you must register with Revenue for RZLT and file a 2025 RZLT return by 23 May 2025.

The annual draft maps for 2026 were published on 1 February 2025. Owners of such land and interested third parties may make submissions to the relevant local authority regarding the inclusion of land on this draft revised map. Publication of an annual final map for 2026 will take place on 31 January 2026.