Laois landowners try to reverse zoned land tax designation

Laois landowners are attempting to reverse a Laois County Council decision to make them liable for a tax that applies to undeveloped land that is zoned and serviced for residential development.  

A Residential Zoned Land Tax (RZLT) is charged each year on land that is zoned for residential use and has access to necessary services such as water supply, roads and lighting.

Property that is liable for RZLT is shown on maps drawn up and published each year by Laois County Council and other local authorities. 

The rate of RZLT is 3% of the market value of the land. The market value is self-assessed by the landowner. The Revenue Commissioners say that if your property meets the relevant criteria on 1 January 2022, landowners will be charged RZLT on 1 February 2025. 

Laois County Council says the objective of the tax is to activate land that is serviced and zoned for residential use or mixed use, including residential use, to increase housing supply and to ensure regeneration of vacant and idle lands in urban locations.  

Laois published its first maps in 2025, with new maps in the pipeline for 2026.

However, the council's designation of two properties has been challenged to An Coimisiún Pleanála (formerly An Bord Pleanála) at the end of July.

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Francis Duffy has sought to have the inclusion of land in Ballybrittas excluded from the residential zoned land tax for the village. The Case is due to be decided by mid-November 2025.

Michael Murphy has lodged a similar appeal relating to lands at Rahin, Ballylinan. A decision is also due to be reached on that case in November.

Any interested individuals or parties were entitled to may make submissions in respect of land on the maps at draft stage.

It was possible to make rezoning requests to local authorities, but once property is included, an appeal has to be made to An Commisiún Pleanála.