Residential Zoned Land Tax Annual Draft Map 2027

Submissions can be made by 1 April 2026 to:

• Identify additional land that may fall into scope, but is not included in the annual draft map for 2027;
• Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria that determines the land in scope;
• Challenge the date from which the land is considered to be in scope; and/or
• Support the proposed exclusion of their land.  

Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on a local authority map, the date on which the site first met the criteria for inclusion on the map, or support for the proposed exclusion of land from the map) to the Residential Zoned Land Tax mapping you are seeking, as well as provide a justification for the change sought. The submission must state the criteria set out in Section 653B of the Taxes Consolidation Act 1997 on which you rely in your submission for the land being in or out of scope. After reviewing your submission, the local authority may request additional information, such as proof of ownership.

Landowner submissions

If you are making a submission in respect of land that you own or on behalf of the landowner, please note the following:

• Your name and address must be included in the submission.
• Submissions from a landowner in respect of their own land must be accompanied by an Ordnance Survey map showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas) suitable to identify the land in question. Please note the local authority may request proof of site ownership.
• If your land is on the map, you may wish to bring to the local authority’s attention matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed. 
• Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
• The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation.

Third Party submissions

If you are making a submission about land that you don’t own, then you are a third-party submitter.

In your submission you should include:

• Your name and address.
• Information to identify the land - either a written description, an Eircode or a map with the area outlined. Where the local authority cannot identify the land, it may not be able to take the submission into account.
• For land on the map, you may wish to bring to the local authority’s attention matters that demonstrate that the land is not in scope for the tax, or that the date that the land was considered in-scope is not correct and should be changed. 
• Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these, along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions that should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
• The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation.

Submissions can be made:

• Online at the Council’s Consultation Portal at https://consult.fingal.ie/

Or

• In writing to Senior Executive Officer, Planning and Development Department, Fingal County Council, County Hall, Main Street, Swords, Co. Dublin K67 X8Y2 before 11.59pm on 1st April 2026.

Submissions should include a name and address, reasons for inclusion or exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land subject of the submission.

In respect of making any submission, be it by the landowner or a third party, please note the following: 

• The personal information (data) collected during the consultation process is collected for the purpose of receiving and dealing with submissions.
• Contact details provided may be used to contact a submitter who claims to be the landowner of a particular site. This will be to request evidence as is necessary to prove their ownership of the site or request further information from the landowner.
• A local authority may, where it considers it necessary for the purposes of making the determination, request further information from Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001. 
• For further information on how Fingal County Council Processes Personal Data, please see our Privacy Statement.
• Please identify any parts of your submission that contain personal or commercially sensitive data that you do not wish to be published. 

The local authority will evaluate all written submissions. Then it will decide and issue a written response to landowners' submissions. Before publishing the final map each year, it will take key steps, including the following:

Annual Draft Map

• Submissions received in relation to the annual draft map will be published on the local authority website by 11 April each year (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
• Where a landowner requests the exclusion of their land from the annual draft map on the basis that it does not meet the criteria for being in scope or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1 July each year.
• An appeal of the local authority decision on a landowner’s submission on the annual draft map must be lodged by the landowner with An Coímisiún Pleanála by 1 August each year.

Where a person has requested the addition of a site to the draft map and the local authority considers that site satisfies the relevant criteria, then it will be identified on the next annual draft map, which will be published by the local authority on the following 1 February.

Can I appeal a decision of the local authority?

A landowner has until 1 August 2026 to appeal the local authority decision regarding submissions.  Appeals may be made to An Coímisiún Pleanála in respect of the exclusion of their site from the annual draft map for 2027 on the basis that it does not meet the criteria for being in scope or challenging the date from which land on the map met this criteria date to. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.

For more details on the annual draft map or submissions, please see 'Your Questions Answered' here  For questions about specific land or not covered in FAQs, please contact the Planning and Development Department at residentialzonedlandtax@fingal.ie

Further information on the process is also available on the Gov.ie/RZLT website.

As outlined above, the RZLT process has two parts:
Local authorities are required to undertake the mapping that identifies the land subject to the tax. The local authority is also responsible for publishing the annual final map. This was published on 31 January 2026 for the 2026 year and will be revised annually. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners.
Queries on the mapping should be made to residentialzonedlandtax@fingal.ie. This includes queries on:

• Criteria for inclusion on annual draft map
• Submissions on annual draft map
• Determinations on annual draft map
• Appealing a determination (which must be submitted to An Coímisiún Pleanála)
• Annual final map
• Zoning submissions on the annual final map for 2026 published 31 January 2026

All queries regarding the administration of the tax should be directed to the Revenue Commissioners. Its website provides details on the general administration of the tax and links to a comprehensive guide to the tax. The Revenue website also provides details on:

• Liable persons
• Amount of residential-zoned land tax
• Obligation to register
• Obligation on liable person to prepare and deliver return
• Deferral of, or exemptions from, Residential Zoned Land Tax
• How to contact Revenue with queries on the administration of RZLT

My house and garden is contained on the map. What is the consequence?

Your house and garden are identified on the map because it meets the criteria for the tax, which is based on residential-led zonings and servicing by infrastructure suitable for the provision of housing.  The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).

Do I need to make a submission?

It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT. 

What if my garden is greater than 0.4047ha (1 acre)?

If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from Q1 2025 onwards.  Please see revenue.ie for details regarding the registration process.

Section 653B of the Taxes Consolidation Act 1997 states:-
In this Part, a reference to land which satisfies the relevant criteria is a reference to land that—

(a) is included in a development plan, in accordance with section 10(2)(a) of the Act of 2000 or section 43(6) of the Act of 2024, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—
         (i) solely or primarily for residential use, or
         (ii) for a mixture of uses, including residential use,

(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and

(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains, but which is not land—

(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of 2024, within the meaning of the Act of 2024) which is not unauthorised development (within the meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of 2024, within the meaning of the Act of 2024), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provides services to residents of adjacent residential areas,

(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle,

(iia) the development of which would not conform with—

(I) in a case in which the land is zoned in a development plan, the phased basis in accordance with which development of land is to take place under the plan, as       detailed in the core strategy included in that plan in accordance with section 10(2A)(d) of the Act of 2000, or

(II) in a case in which the land is zoned in a local area plan, the objective, consistent with the objectives and core strategy of the development plan for the area in respect of which the local area plan is prepared, of development of land on a phased basis, included in the local area plan in accordance with section 19(2) of the Act of 2000, on the date on which satisfaction of the criteria in this section is being   assessed, or

(III) in a case in which the land is zoned in a development plan under the Act of 2024,     the order of priority or phasing (where such order of priority or phasing is based on the timing of the provision of any public infrastructure and facilities, as referred to in paragraph (b)), if any, for development indicated in the development plan or an urban area plan, priority area plan or coordinated area plan (in each case within the meaning of the Act of 2024) for an area within which the land is situated.
 
(iii) that it is reasonable to consider is required for, or is integral to, occupation by—
         (I) social, community or governmental infrastructure and facilities, including            infrastructure and facilities used for the purposes of public administration or the             provision of education or healthcare,
         (II) transport facilities and infrastructure,
         (III) energy infrastructure and facilities,
         (IV) telecommunications infrastructure and facilities,
         (V) water and wastewater infrastructure and facilities,
         (VI) waste management and disposal infrastructure, or
         (VII) recreational infrastructure, including sports facilities and playgrounds,
         (iv) that is subject to a statutory designation that may preclude development, or
         (v) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.