The Residential Zoned Land Tax (RZLT) – Draft map

The Residential Zoned Land Tax (RZLT) is a new tax introduced as part of the Government’s Housing for All strategy. The tax measure is intended to incentivise residential development on land that has been zoned for such uses. The tax is charged at an annual rate of 3% of the market land value.

Sligo County Council has prepared a draft map which identifies land that satisfies the relevant criteria and is to be subject to the RZLT.

The administration of the tax will be undertaken by the Revenue Commissioners.

Please note: Residential properties, notwithstanding that they may be included on the draft map, shall not be chargeable to the RZLT.


How to view the draft map

The draft map can be viewed at:  Sligo RZLT draft map – Webappviewer

The draft map can be viewed and downloaded below.

The draft map will also be available to view at the Planning Office of Sligo County Council, City Hall, Quay Street, Sligo F91 PP44 during normal office opening hours.


How to make a submission on the draft map

Submissions on the draft map may be made in writing to Sligo County Council not later than 1 January 2023. The submissions should only relate to:

  • The inclusion in or exclusion from the final map of specific sites.
  • The date on which a site first satisfied the relevant criteria.

Submissions should include a name and address, reasons for inclusion or exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land subject of the submission. A submission could also be made to request a variation of the zoning of land identified on the draft map as being subject to the RZLT.

Electronic submissions should be sent to:

Hard copy submissions should be sent to:

Sligo County Council
City Hall
F91 PP44 

Please note that any written submission received by 1 January 2023 will be published on Sligo County Council’s website by 11 January 2023 (other than such elements of a submission which may constitute personal data).