A key deadline of the Residential Zoned Land Tax (RZLT) is approaching for farmers.

The revised maps for 2026 were published on January 31.

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

Landowners are able to apply for an exemption from the RZLT if they request a rezoning of their land.

A request to the relevant local authority to change the zoning of land must be submitted before April 1, 2026.

RZLT

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.

Lands are liable for the tax at 3% of market value.

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 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. 

"Farmers should check the RZLT maps to see if their land is liable and contact their local county council with any queries."   

The ICMSA said that "every attempt should be made, by either Revenue or local councils, to notify farmers if they are subject to RZLT".

The Irish Farmers' Association (IFA) farm business chairperson, Bill O'Keeffe said that a "permanent" solution that will remove farmland from the scope of the RZLT is needed.

"The exemption announced in Budget 2025 and continued in Budget 2026 is only a year-by-year solution that places full responsibility on landowners to go through this two-step process to gain an annual exemption," O'Keeffe said.

He added: "It is important that farmers realise they must act before the April deadline and apply for their lands to be rezoned, regardless of previous applications."