Tipperary County council is reminding land owners that the new Residential Zoned Land Tax(RZLT) aimed at increasing housing supply came into effect on February 1st.
The Council has now published maps identifying lands zoned for residential or mixed use that are liable for the tax this year. The tax is payable at a rate of 3% of the market value of the land. Landowners with land included in the 2025 maps can make a request for rezoning which allows the land owner to seek a one year exemption from the tax.Draft maps showing lands that may be subject to the tax in 2026 have also been published and submissions can be made for rezoning requests until April 1st . The maps can be viewed on the council website and relate to land that is zoned residential and serviced for development by having access to water and roads.
