Kerry County Council has published a map of lands, it considers subject to the Residential Zoned Land Tax (RZLT) this year.
It has also published the draft RZLT map for 2027.
The Residential Zoned Land Tax (RZLT) was introduced as part of the government’s Housing for All plan.
The government says the RZLT will motivate landowners to develop serviced, zoned land for residential or mixed-use development, thereby increasing the housing supply.
The tax only applies to land that has been identified through a statutory annual mapping process by local authorities.
The tax is collected by the Revenue Commissioners.
The final map for 2026 will be published tomorrow (31 January 2026), can be appealed until the 1 April (2026), and the deadline for the 2026 RZLT payment is 23 May (2026).
Meanwhile, Kerry County Council’s draft map will be available until 1 April, online (https://consult.kerrycoco.ie/), at all Kerry public libraries, and at County Buildings, Tralee; Killarney Municipal District Office; and Listowel Municipal District Office.
The deadline for submissions and rezoning requests for the draft map is the 1st April.
More information can be found on the Kerry County Council website.
