Residential Zoned Land Tax - Key dates in 2026 for Landowners in Co. Clare

The introduction of the Residential Zoned Land Tax was intended to encourage the activation of land for housing development.  Statistics published by the Revenue Commissioners in September 20225 indicate that there were 43 RZLT returns filed for lands in County Clare for 2025 (which includes returns for lands owned by a local authority). The number of returns filed suggests that some owners of residential zoned land in County Clare have yet to register and submit a return for RZLT for 2025.  Furthermore, these land owners should ensure that they do not miss key dates and deadlines in 2026 mentioned below.

Who is liable and how the tax is calculated

• RZLT is an annual tax computed at the rate of 3% of the market value of the zoned residential land.  The next liability date falls on 1 February 2026 and owners of zoned land are obliged to self-assess their obligations and file an RZT return for 2026 with Revenue on or before 23 May 2026.    In some instances it may be possible to claim an exemption or deferral from RZKT if applicable.

What land is in scope

Land may fall within the scope of RZLT where it is:

• Zoned for residential use, or for a mix of uses including residential, under a local authority development plan or local area plan; and

• Serviced, or capable of being serviced, by necessary public infrastructure such as roads, footpaths, lighting, water, wastewater and public transport.

Both conditions must generally be met.  Landowners have until 1 April 2026 to make a submission to Clare County Council to have land rezoned for 2026 albeit they would still be obliged to file an RZLT return for 2026. The County Council have until 30 June 2026 to reject or accept the submission.

How land subject to RZT is identified

Clare County Council is responsible for identifying land potentially within scope in County Clare. This is done through a mapping process:

• Draft maps are published showing lands it considers to meet the RZLT criteria.

• Final maps are then published, taking submissions from landowners into account. These final maps are the basis for determining which lands are subject to RZLT for the relevant chargeable period.

Engaging at the final map and the draft map stage is critical, as it is the main opportunity to challenge inclusion.  The final map for 2026 will be published by 31 January 2026. 

2026 Rezoning Submission

Finance Act 2025 was enacted on 23 December 2025.  This Act  provides an opportunity for a rezoning request to be submitted to Clare County Council in respect of land which appears on the revised map for 2025 published on 31 January 2026. Where certain conditions are met, a landowner may claim an exemption from RZLT for 2026 on foot of making such a rezoning request. A landowner contact your local authority to make this rezoning request and ensure that they register for RZLT and file a 2026 RZLT return by 23 May 2026 

Key actions to ensure compliance

• Review draft and final maps when published by Clare County Council.

• Making timely submissions before 30 April 2026 where inclusion is disputed.

• Register for RZLT where required.

• File annual returns and pay the RZLT or alternatively claim the relevant exemption or deferral if applicable.

How we can help

RZLT sits at the intersection of tax, valuation and planning. We can assist on the tax side by reviewing inclusion on the map, assisting with registration for RZLT, assessment of liability and ensuring the timely filing and payment of an RZLT return on or before 23 May 2026. If you have any questions please contact us by email on info@amq.ie or telephone us on (065) 902 4000.

Disclaimer: This article is general information only and does not constitute legal or tax advice. Specific advice should be taken based on individual circumstances and the relevant legislation in force.