In an update on the controversial Residential Zoned Land Tax (RZLT), the Revenue Commissioners has today (Monday, June 9) confirmed that approximately 1,800 returns have been filed.

The agency has confirmed that liabilities of almost €40 million have been paid. 

The introduction of this tax has been a contentious issue for Irish landowners, with 2025 being the first year in which a charge to RZLT arises.

RZLT applies to land that is zoned for residential use and is serviced, and has been identified on maps published by local authorities as being within the scope of the tax.

It is a self-assessed annual tax based on the valuation of a relevant site. It is calculated at 3% of the market value of the relevant site.

The aim of the tax is to prompt residential development by incentivising landowners to activate existing planning permissions, or to engage with planning authorities to seek planning permission in respect of relevant land.

The deadline for submission of the annual return for 2025 was extended by a week to Friday, 30 May, with Revenue saying it saw a notable increase in the number of site owners registering and filing a return in the days leading up to the original deadline.

“Site owners have continued to engage with the RZLT registration and filing system in the days following the extended filing deadline,” Revenue said today.

“While this level of engagement is welcome, site owners are reminded that RZLT is a self-assessed tax and, as such, they are expected to take all reasonable steps to determine whether they have an RZLT liability and, if so, to ensure they meet their pay and file obligations. 

“Site owners who meet the conditions for an exemption or deferral from RZLT are reminded that they must still file a return in order to claim the relevant exemption or deferral.”

Landowners should be aware that surcharges, ranging from 10% to 30% of the annual RZLT liability, apply to late RZLT returns.

The rate of surcharge applicable depends on the length of delay in filing. Site owners who are liable to RZLT and have not yet filed a return, or have not yet paid their RZLT liability, are being urged to take immediate action.