Taxes Consolidation Act 1997 section 653T

Obligation on liable person to prepare and deliver return

Section 653T requires a liable person to prepare and deliver a return and self-assessment to Revenue each year in respect of residential zoned land tax (RZLT).

• The liable person (generally the owner) must file an RZLT return with a self-assessment on or before 23 May each year, covering the liability date of 1 February in that year.
• The return must include details of the relevant site (address, folio number, market value, valuation date and area in hectares) and the liable person's name, TIN, ownership interest and correspondence address.
• The return must also include the local authority name, the site identification number issued by Revenue, and details of any exemption, abatement, deferral or repayment claimed.
• Revenue must publish the site address, folio number, market value, valuation date, area and local authority name on their website, subject to a commencement order by the Minister for Finance.