Publication of Residential Zoned Land Tax Final Map for 2025, and opportunity to make rezoning requests on Final Map 2025.
The Final Map for 2025, prepared in accordance with Section 653C, as modified by Section 653M of the Taxes Consolidation Act 1997, has been published on https://consult.galway.ie and is available for inspection at the Planning Offices of Galway County Council, Prospect Hill Galway.
The Final Map map for 2025 has been prepared for the purposes of identifying land that satisfies the relevant criteria and is to be subject to the residential zoned land tax.
Land which satisfies the relevant criteria is a reference to land that—
(a) is included in a development plan, in accordance with section 10(2) (a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—
(i) solely or primarily for residential use, or
(ii) for a mixture of uses, including residential use,
(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and
(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains,
Have you
but which is not land—
(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provides services to residents of adjacent residential areas,
(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle,
(iia) the development of which would not conform with—
(I) in a case in which the land is zoned in a development plan, the phased basis in accordance with which development of land is to take place under the plan, as detailed in the core strategy included in that plan in accordance with section 10(2A)(d) of the Act of 2000, or
(II) in a case in which the land is zoned in a local area plan, the objective, consistent with the objectives and core strategy of the development plan for the area in respect of which the local area plan is prepared, of development of land on a phased basis, included in the local area plan in accordance with section 19(2) of the Act of 2000, on the date on which satisfaction of the criteria in this section is being assessed,
(iii) that it is reasonable to consider is required for, or is integral to, occupation by—
(I) social, community or governmental infrastructure and facilities, including
infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,
(II) transport facilities and infrastructure,
(III) energy infrastructure and facilities,
(IV) telecommunications infrastructure and facilities,
(V) water and wastewater infrastructure and facilities,
(VI) waste management and disposal infrastructure, or
(VII) recreational infrastructure, including sports facilities and playgrounds,
(iv) that is subject to a statutory designation that may preclude development, or
(v) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.
The total land in scope for the RZLT is 192.89ha in County Galway. (Residential Zoned Land Tax - Final Map 2025)
Rezoning Requests
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 1st February 2025 to 1st April 2025, in respect of aforementioned land that such a person owns, make a submission to Galway County Council 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.
Submissions for rezoning requests on the final map for 2025 may be made as follows:
In writing and addressed to: “RZLT”, The Planning Department, Galway County Council, Áras an Chontae, Prospect Hill, Galway, H91H6KX
Any such written rezoning requests received by 1st April 2025 other than such elements of a submission which may constitute personal data, shall be published on the Galway County Council website within the relevant statutory period. A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30th April from Galway County Council 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 23rd May 2025. Please see www.revenue.ie for details
All rezoning requests made will be considered by Galway County Council having regard to the proper planning and sustainable development of the area.
Residential Zoned Land Tax - Final Map 2025
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Comhairle Chontae na Gaillimhe
Galway County Council
Publication of Residential Zoned Land Tax Final Map for 2025, and opportunity to make rezoning requests on Final Map 2025.
The Final Map for 2025, prepared in accordance with Section 653C, as modified by Section 653M of the Taxes Consolidation Act 1997, has been published on https://consult.galway.ie and is available for inspection at the Planning Offices of Galway County Council, Prospect Hill Galway.
The Final Map map for 2025 has been prepared for the purposes of identifying land that satisfies the relevant criteria and is to be subject to the residential zoned land tax.
Land which satisfies the relevant criteria is a reference to land that—
(a) is included in a development plan, in accordance with section 10(2) (a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—
(i) solely or primarily for residential use, or
(ii) for a mixture of uses, including residential use,
(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and
(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains,
Have you
but which is not land—
(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provides services to residents of adjacent residential areas,
(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle,
(iia) the development of which would not conform with—
(I) in a case in which the land is zoned in a development plan, the phased basis in accordance with which development of land is to take place under the plan, as detailed in the core strategy included in that plan in accordance with section 10(2A)(d) of the Act of 2000, or
(II) in a case in which the land is zoned in a local area plan, the objective, consistent with the objectives and core strategy of the development plan for the area in respect of which the local area plan is prepared, of development of land on a phased basis, included in the local area plan in accordance with section 19(2) of the Act of 2000, on the date on which satisfaction of the criteria in this section is being assessed,
(iii) that it is reasonable to consider is required for, or is integral to, occupation by—
(I) social, community or governmental infrastructure and facilities, including
infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,
(II) transport facilities and infrastructure,
(III) energy infrastructure and facilities,
(IV) telecommunications infrastructure and facilities,
(V) water and wastewater infrastructure and facilities,
(VI) waste management and disposal infrastructure, or
(VII) recreational infrastructure, including sports facilities and playgrounds,
(iv) that is subject to a statutory designation that may preclude development, or
(v) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.
The total land in scope for the RZLT is 192.89ha in County Galway. (Residential Zoned Land Tax - Final Map 2025)
Rezoning Requests
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 1st February 2025 to 1st April 2025, in respect of aforementioned land that such a person owns, make a submission to Galway County Council 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.
Submissions for rezoning requests on the final map for 2025 may be made as follows:
OR
OR
not later than 1st April 2025.
Any such written rezoning requests received by 1st April 2025 other than such elements of a submission which may constitute personal data, shall be published on the Galway County Council website within the relevant statutory period. A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30th April from Galway County Council 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 23rd May 2025. Please see www.revenue.ie for details
All rezoning requests made will be considered by Galway County Council having regard to the proper planning and sustainable development of the area.
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