Farmers are being reminded that they must act before next week’s Residential Zoned Land Tax (RZLT) deadline and apply for their lands to be rezoned, regardless of previous applications.

The Irish Farmers' Association (IFA) said that farmers with land that may fall under the scope of the tax should make themselves fully aware of the 2025 zoning maps in their county, which were updated in January.

IFA Farm Business Committee chair Bill O’Keeffe said that lands that are zoned residential and serviced are liable for the tax at 3% of market value.

Last year, Minister for Finance Jack Chambers announced an exemption for landowners in Budget 2025, after concerns were raised about the impact on farmers.

In order to avail of this one-year exemption, landowners must make an application to their local authority to have their lands rezoned based on the current economic activity on the land.

Landowners with affected land must apply before March 31 to their local county council to rezone their land, if they wish to avail of this exemption.

Details of how to make a submission for rezoning are available on the website of each local authority.

The IFA believes that hundreds of farmers around the country have land on the outskirts of towns and villages that has been zoned residential, often without the knowledge of the landowner.

The farm organisation has objected to RZLT being imposed on farmland since it was first announced in 2021.

The exemption announced in last year’s budget is only in place for 2025.

"There are many other barriers to the supply of new housing that the government needs to address.

"IFA will continue this campaign to have all farmland excluded from the scope of RZLT," O’Keeffe said.