The Irish Creamery Milk Suppliers' Association (ICMSA) has said it suspects there "may still be farmers unaware" that they are liable for the Residential Zoned Land Tax (RZLT).

Local authorities published the annual RZLT maps on January 31, 2026.

These maps identify land that will be liable for the tax in that year.

It has been confirmed that in 2026, landowners are able to apply for an exemption from the RZLT if they request a rezoning of their land.

The tax aims to prompt residential development by incentivising landowners to activate existing planning permissions, or to engage with planning authorities to seek planning permission in respect of relevant land.

Revenue told Agriland that owners are advised to review the annually revised final maps to confirm whether their lands are included.

Revenue outlined that RZLT returns for 2026 must be filed on or before May 23, 2026.

'Significant issue'

A spokesperson for the ICMSA said that the RZLT, calculated at 3% of the market value of the relevant site, is a "hugely significant issue for the farmers concerned".  

"ICMSA is concerned that there are farmers out there who are unaware that their land is liable for RZLT," the spokesperson told Agriland. 

"We want to make it clear that every attempt should be made, by either Revenue or local councils, to notify farmers if they are subject to RZLT."

Budget 2026 allowed landowners subject to the RZLT in 2026 another opportunity to request a change from their local authority in the zoning of their land.

The ICMSA is advising farmers to check the maps and "take the appropriate steps to get themselves exempt for this tax if they are actively farming their lands".