Almost €40m has been paid in residential zoned land tax (RZLT) from 1,800 returns as of Monday 9 June, Revenue has announced.

This year is the first year an RZLT charge has applied. Farmers had until 1 April this year to apply to their local authority to rezone their land if it had been falling under the scope of RZLT.

Analysis conducted by the Irish Farmers Journal showed that farmers collectively applied to have some 370ac of land rezoned across the country.

Those who had applied to have their land exempt from RZLT or the tax deferred still must file a return in order to claim the relevant exemption or deferral, Revenue said.

Deadline

The deadline for landowners to file a return RZLT was 30 May 2025, having been extended by one week by Revenue.

Revenue confirmed in the days leading up to the filing deadline that it observed a notable increase in the number of site owners registering for RZLT and filing a return.

“Site owners have continued to engage with the RZLT registration and filing system in the days following the extended filing deadline.

“While this level of engagement is welcome, site owners are reminded that RZLT is a self-assessed tax and, as such, they are expected to take all reasonable steps to determine whether they have an RZLT liability and, if so, to ensure they meet their pay and file obligations,” Revenue added.

Surcharges

Revenue said surcharges ranging from 10% to 30% of the annual RZLT liability apply to late returns. The rate of surcharge depends on the length of delay in filing.

Landowners who are liable for RZLT and have not yet filed a return or have not yet paid their RZLT liability are urged to take immediate action to avoid any further surcharges applying.