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Residential Zoned Land Tax

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By Ted Healy of DNG TED HEALY

The Residential Zoned Land Tax (RZLT) is a new tax aimed at increasing housing supply by activating zoned, serviced residential development lands (including mixed-use lands) for housing.

It was introduced by Government in the Finance Act 2021. The process to identify land to which the tax applies is underway and the tax will be payable from 2024.

The annual tax will apply at a rate of three percent of the land’s market value and will operate on a self-assessment basis.

Who pays:

Those who own lands, identified in the local authorities’ Residential Zoned Land Tax Maps, which are:
zoned for residential or mixed-use (including residential) purposes in a Local Authority Development Plan, and serviced sufficiently or capable of being serviced sufficiently to support residential development, and
are not excluded from the tax, as set out within the legislation.

Homeowners will not have to pay the Residential Zoned Land Tax if they own a dwelling which appears on the Local Authorities’ Residential Zoned Land Tax Maps, but the property is subject to the Local Property Tax (LPT).

When to register:

Each Local Authority will publish a Final Residential Zoned Land Tax Map by December 1, 2023 indicating what lands are subject to the Residential Zoned Land Tax. A draft map is currently available to view from Kerry County Council. The tax will first fall due on February 1, 2024, with a filing and payment date of May 23, 2024.

What now:

A Draft Residential Zoned Land Tax Map showing lands that will be subject to the Residential Zoned Land Tax is available from Kerry County Council.

Submissions are invited by January 1, 2023 to make a suggested correction to the draft map, request a change of zoning or identify other land that should be subject to the tax.

If you disagree with the Local Authority decision with regard to your land, you may appeal to An Bord Pleanála.

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HeartBeat’s expert talk on the science of sleep

HeartBeat Kil larney will focus on the vital role of sleep in cardiac and mental health at its next community meeting on February 24. The event, held at the Parish […]

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HeartBeat Kil

larney will focus on the vital role of sleep in cardiac and mental health at its next community meeting on February 24.
The event, held at the Parish Centre on Park Road, features guest speaker Dr Anna O’Sullivan, a Senior Clinical Psychologist with the HSE.
Following her previous popular sessions with the group, Dr O’Sullivan will return to provide a deep dive into the neuroscience of sleep.
The talk will explore why rest is a cornerstone of physical and mental well-being and how sleep requirements shift throughout various life stages, from childhood and the teenage years to parenthood, perimenopause, and older adulthood.
Attendees can expect practical advice on managing common sleep difficulties and strategies for improving sleep quality. Dr O’Sullivan will also outline simple self-care actions that can maintain or enhance long-term sleeping habits, as well as the long-term impacts of insufficient rest.
The meeting begins at 8:00 pm at the Parish Centre and is open to all members of the community. A question-and-answer session will follow the presentation, and the evening will conclude with light refreshments and an opportunity for attendees to chat.

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Parking plan for Muckross Rowing Club boat launch

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Muckross Rowing Club will host a landmark event on Sunday to officially launch and bless three new additions to its racing fleet.

The ceremony is scheduled to take place at the club’s boathouse at 2pm and represents a significant moment in the club’s long-standing history.


The club has issued an open invitation to all past and present members, as well as supporters, friends, and family, to join in the celebrations.

Following the formal blessing and naming of the boats, light refreshments will be served at the boathouse for all attendees.


For those planning to attend the event, parking will be situated at the Muckross House car park.


The club has requested that anyone requiring parking access closer to the boathouse make contact with a committee member in advance so that appropriate assistance and arrangements can be made.


The core of the celebration is the naming of the boats in honour of three of the club’s most distinguished athletes: Paul Griffin, Sean Casey, and Cathal Moynihan.


These three oarsmen achieved the ultimate success in the sport by representing Ireland at the 2004 and 2008 Olympic Games.


Having started their journeys as Muckross juniors before rising through the international ranks, their legacy continues to be a major source of pride for the club as they are immortalised in the newest fleet.

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