The Annual Draft Map 2027 can be viewed here
Submissions on the Annual Draft Map 2027 may be made no later than the 1st of April 2026, either in writing to :
- Residential Zoned Land Tax, The Compliance and Land Activation Unit, Town Hall,Crowe Street, Dundalk, Co Louth A91 W20C.
- Or via the Louth Public Consultation Portal at https://consult.louthcoco.ie
Submissions on the Annual Draft Map for 2027 should be made in one medium only 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 the following:
- a name and address
- the reasons for requesting the inclusion or exclusion of lands on the map
- Where the submission is being made by a landowner submit a map of scale 1:1,000 (urban area) or 1:2,500 (rural area). The map should be clear enough to identify the location/area of land which are the subject of the submission.
- The applicable Parcel ID
Any such written submissions received by 1 April 2026 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 2026.
Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on a local authority map, the date on which the site first met the criteria for inclusion on the map, or support for the proposed exclusion of land from the map) to the Residential Zoned Land Tax mapping you are seeking, as well as provide a justification for the change sought. The submission must state the criteria set out in Section 653B of the Taxes Consolidation Act 1997 on which you rely in your submission for the land being in or out of scope. After reviewing your submission, the local authority may request additional information, such as proof of ownership.
The proposed inclusions and proposed exclusions on the annual draft map are subject to submissions received. Any landowner who supports the exclusion of their land should make a submission in support of such exclusion.
Third Party Submissions
If you are making a submission about land that you do not own then you are a third-party submitter. 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, it 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 to matters that demonstrate that the land is not in scope for the tax, or that the date that 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 that 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.
Please note that although they are included on these maps, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a rezoning request or submission to remove this type of residential property from the map.
Land appearing on the annual draft maps, taking into consideration submissions, will be included on the annual final map of land in scope for the tax in the local authority area. This map will be published on 31 January 2026. This land may be subject to the tax in 2026, unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as provided for in the legislation.
