Taxes Consolidation Act 1997 section 653S

Obligation to register

Section 653S requires owners of relevant sites, or residential properties with curtilage exceeding 0.4047 hectares, to register with Revenue for residential zoned land tax (RZLT) purposes.

• An owner whose site appears on the annually revised map must register with Revenue, providing prescribed particulars of both the owner and the site; this applies to relevant sites within the scope of RZLT and to residential properties with curtilage greater than 0.4047 hectares (1 acre), although the latter are not liable to pay RZLT.
• Revenue must establish and maintain a register of sites from the information provided and may assign a unique identification number to each registered site, notifying the owner accordingly.
• Where planning permission is granted for only part of a relevant site, that part must be registered as a separate relevant site with its own unique identification number; where planning permission covers the entire site, no additional registration is required.
• Failure to comply with the registration obligation attracts a penalty of €3,000.