Taxes Consolidation Act 1997 section 653IA

Section 653IA provides an exemption from residential zoned land tax (RZLT) where a landowner has submitted a request to a local authority to have land rezoned, and the request has been officially acknowledged.

• A landowner whose land appears on the revised RZLT map may claim exemption from the charge for the relevant year if they submit a rezoning request to the local authority and that request is acknowledged, provided the site is not the subject of an extant planning permission or current planning application for residential development.
• For the 2025 charge, the rezoning submission must relate to land on the 2025 revised map; for the 2026 charge, the submission must be made in the period 1 February 2026 to 1 April 2026 in respect of land on the 2026 revised map, even if the landowner previously requested rezoning of the same land.
• Where only part of a site is the subject of one or more current planning applications for residential development (including applications subject to appeal or judicial review), the exemption may be claimed in respect of the remainder of the site (the "eligible part") only; the part covered by the application remains liable to RZLT.
• Claims for exemption must be made in the form and with the particulars prescribed by the Revenue Commissioners.