Taxes Consolidation Act 1997 section 653Q

Charge to residential zoned land tax

Section 653Q provides for the annual charging and payment of residential zoned land tax (RZLT) on the liability date by the liable person, and sets out the consequences where tax remains unpaid on land with no registered owner.

• RZLT is charged annually on the liability date (1 February) on relevant sites; sites meeting the criteria on 1 January 2022 are chargeable from 2025, while sites meeting the criteria later are chargeable from the third year after the year they first qualify.
• The liable person must pay RZLT on or before the return date (23 May) for the relevant year, and where more than one person is liable for a site, all are jointly and severally liable.
• Unpaid RZLT and interest becomes and remains a charge on the land to which it relates.
• Where no owner is registered for land subject to RZLT and unpaid tax exceeds 110% of the site's market value, Revenue may initiate a process through the High Court that can result in the land becoming the property of the State.