The Irish Revenue has updated guidance on the Residential Zoned Land Tax, covering exemptions, deferrals, and new reliefs. RZLT arising after a landowner’s death can now be deferred until estate administration is complete.

The Irish Revenue has issued eBrief No. 024/26 on 29 January 2026, updating Tax and Duty Manual Part 22A-01-01 with guidance on the Residential Zoned Land Tax (RZLT). The update reflects amendments introduced under the Finance Act 2025.

Key updates include:

  • Exemptions, Deferrals, and Abatements (Section 6):  provision in Finance Act 2025 affording landowners an opportunity to request the rezoning of land that appears on a revised map for 2026 published by local authorities by 31 January 2026. Where a landowner whose land appears on the revised map for 2026 submits a request to the relevant local authority for the rezoning of such land between 1 February and 1 April 2026 and meets certain conditions, they may claim an exemption from RZLT for 2026. In order to claim the exemption from the 2026 liability, the landowner must make a rezoning request to the relevant local authority in the period 1 February to 1 April 2026 even if they have requested a change to the zoning of the same land previously.
  • A new exemption has been introduced for landowners precluded from developing land due to an appeal against a grant of planning permission brought by an unconnected third party.
  • Death Provisions (Section 10.4, Section 653AI TCA 1997): RZLT arising after the death of a landowner and before estate administration is completed will not be due until the earlier of 12 months from the grant of probate or letters of administration, or 24 months from the date of death, even if the land is sold before that date.
  • Consequential amendments to Part 22A have been made following the introduction of the Planning and Development Act 2024.