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Revenue extends deadline for RZLT returns

Revenue has extended the deadline for submission of annual Residential Zoned Land Tax (RZLT) returns for 2025 to Friday 30 May. 

Revenue has reported what it describes as “positive levels of engagement” from site owners on the tax, with liabilities of around €12 million paid so far. 

The tax body said, however, that it was aware that some site owners had started the process to register for RZLT, but had not yet submitted a return.

It added that the extension would give taxpayers extra time to complete this process. 

RZLT is an annual self-assessed tax that applies to services land zoned for residential use. 

Surcharges could apply 

It aims to incentivise landowners to activate existing planning permissions for housing on land identified on maps published by local authorities as meeting these criteria, or to engage with planning authorities and seek planning permission in respect of such land. 

The tax applies from 2025 onwards, at a rate equal to 3% of the market value of the relevant site. 

Revenue has reminded site owners that there is a 24-hour turnaround time between completing the RZLT registration and issuance of the Site ID needed to complete the RZLT return. 

The tax body has also warned that surcharges will be applied where a site owner who is required to submit an RZLT return fails to do so. 

'Structural flaws'

Noting the extension, RDJ partner John Cuddigan said that the legislation underpinning the tax went much further than the stated purpose, adding that it was having an impact on many landowners who were trying to navigate the current planning and infrastructural challenges in the sector. 

“Indeed, many landowners have recently been surprised to learn that the tax applies to them where infrastructure connections are unavailable and planning permissions have been delayed. 

“Recent interactions with Revenue indicate many structural flaws with this legislation that will require legislative input to put right if the original objective is to be achieved in a fair and balanced basis,” he concluded.