Revenue has extended the deadline for submission of annual residential zoned land tax (RZLT) returns for 2025.

The date has been pushed back to Friday 30 May 2025.

While liabilities of approximately €12m have been paid so far, Revenue said it is aware that some site owners have commenced the process to register for RZLT, but have not yet submitted a return.

Surcharges

Surcharges will be applied where a site owner, who is required to submit an RZLT return, fails to do so.

These surcharges range from 10% to 30% and further information in respect of same can be found on the Revenue website.

RZLT is an annual self-assessed tax, which applies to land which has been zoned for residential use and is serviced.

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

Site owners with land which has been included on the local authority 2025 revised maps should register for RZLT and submit their return online, through ROS or MyAccount.

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

Taxpayers should ensure that they have as much information to hand as possible when completing their registration, to ensure that their identity can be verified.

If it is not possible to verify the taxpayer’s identity online, password and registration details will be issued by standard post.

To assist site owners in understanding their RZLT obligations, Revenue has published step-by-step guidance on how to register for RZLT and complete the RZLT return here.

Revenue has urged site owners to familiarise themselves with this guidance and act now, taking all relevant steps to ensure they are fully compliant with their RZLT obligations.