Revenue Extends RZLT Filing Deadline

Revenue has extended the deadline for Residential Zoned Land Tax (RZLT) returns to May 30, 2025. RZLT is an annual self-assessed tax that applies to land zoned for residential use and serviced, aiming to incentivise landowners to activate existing planning permissions for housing. The wording of the legislation unfortunately goes much further than the stated purpose and impacts many landowners who are attempting to navigate the planning and infrastructural challenges in the sector at present. 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. Indeed, 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. This does not help those with liabilities by reference to 1 February 2025, who