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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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Flags fly proudly as Gaelscoil Faithleann celebrates International Day

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Gaelscoil Faithleann, Killarney’s all-Irish speaking national school, turned fully international last Friday, May 15, as pupils and staff gathered to celebrate the school’s diverse community.

The annual International Day sees flags from all over the world fly proudly at the school. This year’s event acknowledged the cultures of approximately 16 different countries represented within the school’s parent body, including Poland, Lithuania, Ghana, South Africa, and Thailand.

As part of the celebrations, pupils in Third Class (Rang 3) put together a food display featuring traditional dishes from Italy, Mexico, France, and China.

The day also featured live activities for the children. Wilson da Silva provided a demonstration of the Brazilian martial art Capoeira, while a parent of a senior infant student led Zumba dance classes for the younger classes.

Another parent, who previously spent many years in Taiwan, delivered a PowerPoint presentation to the junior classes.

Special guests from KASI (Killarney Immigrant Support Centre) also visited the school. They spoke directly to the students in Fifth and Sixth Class (Rang 5 and Rang 6), sharing first-hand accounts of their personal experiences and what life was like in their home countries before they moved to Ireland.

School Principal, Lisa Ní Iarlaithe, extended her thanks to the parents’ council, Cairde na Scoile, including new chairperson Miriam Lyne and past chairperson Mary Carroll, for their work in organising the event.

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Legion to officially name club grounds in honour of Johnny Culloty

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Killarney Legion GAA grounds will officially be renamed “Johnny Culloty Park” during a major festival of sport and community fun over the weekend of June 5 and 6.

The celebrations will kick off on Friday with the Johnny Culloty Golf Classic. On Saturday morning, the focus shifts to the pitch for a juvenile football competition, which will be followed by the official ground-naming ceremony.

The event will host significant guests of honour, including GAA President Jarlath Burns and Kerry footballing legend Mick O’Connell.

The ceremony is open to the entire community and the public is highly encouraged to attend.

The formal proceedings will be followed by an evening of live music, entertainment, and a community barbecue.


The renaming serves as a permanent tribute to the Killarney icon, who passed away in February 2025.

Culloty was a lifelong driving force for Legion both on and off the field, serving as a chairman, coach, and vital member of the club’s development committee that built the modern facilities at Derreen.

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