Making a submission

RZLT Annual Draft Map

Submissions on the annual draft map may be made in writing to the local authority concerned not later than 1 April 2025, regarding—

(I) either the inclusion in or exclusion from the final map of specific sites, or

(II) 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.

Any such written submissions received by 1 April 2025 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority concerned not later than 11 April 2025.

The proposed inclusions and proposed exclusions on the annual draft map are subject to submissions received. Any landowners who supports the exclusion of their land should make a submission in support of such exclusion.

Late submissions will not be accepted

RZLT Final Map

Rezoning Request Submissions

Where land is identified on the final map for 2025, published on 31 January 2025, as being subject to the residential zoned land tax, a person may from 1 February 2025 to 1 April 2025, in respect of aforementioned land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land.

Any such submission should include evidence of ownership, detailed reasons for any rezoning request, which may include continuation of an ongoing economic activity, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.

Any such written rezoning requests received by 1 April 2025 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority within the relevant statutory period. A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April 2025 from the local authority to the landowner.

This acknowledgement letter can be used to support a claim to an exemption from the tax arising in respect of the land which is the subject of the request for 2025. This claim must be made in the 2025 annual residential zoned land tax return, which must be made to the Revenue Commissioners on or before 23 May 2025. Please see www.revenue.ie for details

All rezoning requests made will be considered by the Local Authority having regard to the proper planning and sustainable development of the area.

Late submissions will not be accepted

Please note that residential properties, notwithstanding that they may be included on the RZLT draft and final maps, will not be liable to the residential zoned land tax. Furthermore, please note that lands that are located within mixed use zones are included on the draft maps may only be considered to be in scope for the tax where they are vacant or idle (please refer to the Residential Zoned Land Tax - Guidelines for Planning Authorities - June 2022.

Landowner Submissions

If you are making a submission in respect of land that you own or on behalf of the landowner, please note the following:

• Your name and address/contact details.
• Submissions from a landowner in respect of their own land must be accompanied by an Ordnance Survey map showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas) suitable to identify the land in question. Eircode detail may also be outlined for site identification purposes. Please note the local authority may request proof of site ownership.
• If your land is on the map, you may wish to bring to the local authority’s attention matters which demonstrate that the land is not in scope for the tax, or that the date on which the land was considered in scope is not correct and should be changed.
• Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these along with evidence for consideration by the local authority to support any claims regarding the serviced nature of the land or any exclusions which should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
• The submission should set out any justification for inclusion or exclusion of land, with reference to the criteria in the legislation.
• If you are making a submission in relation to zoning, please note that a submission requesting a change in zoning can only be made in relation to land that is already on the map.
• Where a land use zoning change is sought, the landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances that they wish to bring to the local authority’s attention.

Third-Party submissions

If you are making a submission about land that you don’t own, then you are a third-party submitter.

Third parties cannot make a submission in relation to zoning.

In your submission you should include:

• Your name and address.
• Information to identify the land - either a written description, an Eircode or a map with the area outlined. Where the local authority cannot identify the land they may not be able to take the submission into account.
• For land on the map, you may wish to bring to the local authority’s attention matters which demonstrate that the land is not in scope for the tax, or that the date on which the land was considered in-scope is not correct and should be changed.
• Is the land not currently on the draft map and is your submission recommending that it should be considered in scope for the tax?
• Reference to criteria in Section 653B of the Taxes Consolidation Act 1997 – any submission should reference these along with evidence for consideration by the local authority to supportany claims regarding the serviced nature of the land or any exclusions which should be applied. These criteria must also be referenced if the submission seeks to include additional land on the map.
• The submission should set out any justification for the inclusion or exclusion of land, with reference to the criteria in the legislation.

In what format should the submission be made?

Submissions should be made to the Planning Authority online at the following link; RZLT Survey or by hard copy to:

Residential Zoned Land Tax (RZLT),

Forward Planning,

Planning Department,

Roscommon County Council,

Áras an Chontae,

Roscommon,

F42 VR98.

Submissions must be received by Roscommon County Council in line with the above referenced deadlines

It is important that parties making a submission clearly distinguish between the above and adhere to the deadlines above.

In respect of making any submission, be it by the landowner or a third party, please note the following:  

The personal information (data) collected during the consultation process is collected for the purpose of receiving and dealing with submissions.

• Contact details provided may be used to contact a submitter who claims to be the landowner of a particular site. This will be to request evidence as is necessary to prove their ownership of the site, as per 653D(4) of the Taxes Consolidation Act 1997 or request further information from the landowner as per 653E(2) of the Taxes Consolidation Act 1997.
• A local authority may, where it considers it necessary for the purposes of making the determination, within 21 days from the date referred to in 653D(1) of the Taxes Consolidation Act 1997, reques further information from Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.
• For further information on how Roscommon County Council processes Personal Data please see our Privacy Statement Roscommon County Council Privacy Statement
• Please clearly identify any parts of your submission which contain personal or commercially sensitive data which you do not wish to be published.