Taxes Consolidation Act 1997 section 653AL

Care and management of residential zoned land tax

Section 653AL confirms that residential zoned land tax is under the care and management of the Revenue Commissioners and that the general tax administration rules apply to it.

• Residential zoned land tax (RZLT) is under the care and management of the Revenue Commissioners.
• Revenue may do all acts deemed necessary and expedient to raise, collect, receive and account for RZLT.
• Revenue's authority over RZLT mirrors their authority over all other taxes and duties they administer.
• Part 37 (Administration) of the TCA 1997 applies to RZLT in the same way as it applies to income tax, corporation tax and capital gains tax.