Final Map for 2026
View Final Map for 2026
The final map for 2026, published by Monaghan County Council on 31 January 2026, identifies land that may be liable for the tax in 2026. Owners of such land may make a request to Monaghan County Council to change the zoning of this land until 1 April 2026. If certain conditions are met, a landowner may be exempt from the 2026 liability on foot of such a request.
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.
View Final Map for 2026
Rezoning Requests
Making a rezoning request on a final map for 2026 (published 31 January)
An additional provision was made in the Finance Act 2024 and repeated in the Finance Act 2025, facilitating a further round of rezoning requests to remove land from liability to the tax. Rezoning requests can only be made for land identified on the final annual map for 2026, published by Monaghan County Council on 31 January 2026. Rezoning requests for other land will not be considered.
Submissions requesting a change of zoning will be considered by Monaghan County Council. The rezoning request must be made to Monaghan County Council between 1 February and 1 April 2026.
- A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April from Monaghan County Council to the landowner.
- Monaghan County Council will communicate in writing to the landowner its decision on whether to progress with an intended variation to the statutory land use plan by 30 June 2026.
- Decisions on rezoning requests cannot be appealed to An Coímisiún Pleanála.
The rezoning request acknowledgement letter can be used to support a claim for an exemption from the tax for 2026. This claim must be made in the 2026 annual return, which must be made to the Revenue Commissioners on or before 23 May 2026.
How to make a rezoning request
Landowner Rezoning Requests
If you are making a rezoning request in respect of land that you own, or on behalf of a landowner, please note the following:
- Your name and address must be included in the submission.
- Submissions 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. Please note Monaghan County Council may request proof of site ownership.
- Please note that a submission requesting a change in zoning can only be made in relation to land that is already on the final map for 2026, published on 31 January 2026.
- Where a land use zoning change is sought, the submission must be received on or before 1 April.
- 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, such as their desire to continue with an ongoing economic activity they wish to bring to the local authority’s attention. Any information to support the claims of ongoing economic use should be submitted as part of the rezoning request.
Submissions received
Annual Draft Map for 2027
Monaghan County Council has prepared an annual draft map for 2027, identifying the land considered to be in scope for the RZLT as of January 1 2026.
The annual draft map is available below and at the following locations:
- The Planning Office, 1 Dublin Street, Monaghan Town, H18 X982 from 9.15am-1.00pm and 1.30pm-5.00pm
- Monaghan Municipal District Office, The Glen, Monaghan Town, H18 YT50 from 9.00am- 1.00pm and 1.30pm-5.00pm
- Castleblayney-Carrickmacross Municipal District Office, Riverside Road, Carrickmacross, A81 HY83 from 9.00am-5.00pm
- Ballybay-Clones Municipal District Office, The Diamond, Clones, Co. Monaghan, H23 X378 from 9.15am-5.15pm
Any interested individuals or parties may make submissions in respect of land on the annual draft map. This is dealt with in further detail below.
Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a 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 by 31 January 2027. This land may be subject to the tax in 2027, unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as provided for in the legislation.
The RZLT map as prepared and published by Monaghan County Council indicates lands that meet the relevant criteria for inclusion on the map, as set out in the legislation.
The administration of the RZLT is a matter for the Revenue Commissioners.
The legislation underpinning the RZLT can be found in Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.
Submissions received
How to make a submission
Submissions on the annual draft map 2027 may be made:
- in writing to Monaghan County Council, Planning Office, 1 Dublin Street, Monaghan H18 X982, or
- by e mail to rzlt@monaghancoco.ie, or
- via the online submission form at https://documents.monaghancoco.ie/Forms/RZLT not later than 1 April 2026, 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 2026 other than such elements of a submission which may constitute personal data, shall be published on the Monaghan County Council website not later than 11 April 2026.
The proposed inclusions and proposed exclusions on the annual draft map 2027 are subject to submissions received. Any landowners who supports the exclusion of their land should make a submission in support of such exclusion.
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, or request further information from the landowner.
- A local authority may, where it considers it necessary for the purposes of making the determination, request 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 Monaghan County Council processes Personal Data, please see our Privacy Statement [link]
- Please identify any parts of your submission that contain personal or commercially sensitive data that you do not wish to be published.
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 must be included in the submission.
- 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. 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 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.
Third party submissions
If you are making a submission about land that you don’t 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.
What happens next
Monaghan County Council will evaluate all written submissions and issue a written response to landowners’ submissions. Before publishing the final map each year, Monaghan County Council shall undertake the following steps:
Annual Draft Map
- Submissions received in relation to the annual draft map will be published on Monaghan County Council’s website by 11 April each year (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
- Where a landowner requests the exclusion of their land from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, Monaghan County Council shall notify the owner of its decision not later than 1 July each year.
- An appeal of Monaghan County Council’s decision on a landowner’s submission on the annual draft map must be lodged by the landowner with An Coímisiún Pleanála by 1 August each year.
Where a person has requested the addition of a site to the draft map and Monaghan County Council considers that site satisfies the relevant criteria, then it will be identified on the next annual draft map, which will be published by Monaghan County Council on 1 February 2027.
Can I appeal a decision of the local authority?
A landowner has until 1 August 2026 to appeal the local authority decision regarding submissions. Appeals may be made to An Coímisiún Pleanála in respect of the exclusion of their site from the annual draft map for 2027 on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date to. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.
RZLT Your Questions Answered
Criteria for inclusion in map
Section 653B of the Taxes Consolidation Act 1997 states:-
In this Part, a reference to 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 section 43(6) of the Act of 2024, 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, 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 or, on and from the commencement of Part 4 of the Act of 2024, within the meaning of the Act of 2024) which is not unauthorised development (within the meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of 2024, within the meaning of the Act of 2024), 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, or
(III) in a case in which the land is zoned in a development plan under the Act of 2024, the order of priority or phasing (where such order of priority or phasing is based on the timing of the provision of any public infrastructure and facilities, as referred to in paragraph (b)), if any, for development indicated in the development plan or an urban area plan, priority area plan or coordinated area plan (in each case within the meaning of the Act of 2024) for an area within which the land is situated.
(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.
Contact Us
For more details on the annual draft map or submissions, please see ‘Your Questions Answered‘. For questions about specific land or not covered in FAQs, please contact the Planning Department on (047) 30532 or by email to rzlt@monaghancoco.ie
Further information on the process is also available on the Gov.ie/RZLT website.
As outlined above, the RZLT process has two parts. Local authorities are required to undertake the mapping that identifies the land subject to the tax. The local authority is also responsible for publishing the annual final map. This was published on 31 January 2026 for the 2026 year, and will be revised annually. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners. Queries on the mapping should be made to Monaghan County Council. This includes queries on:
- Criteria for inclusion on annual draft map
- Submissions on annual draft map
- Determinations on annual draft map
- Appealing a determination (which must be submitted to An Coímisiún Pleanála)
- Annual final map
- Zoning submissions on the annual final map for 2026 published 31 January 2026
All queries regarding the administration of the tax should be directed to the Revenue Commissioners. Its website provides details on the general administration of the tax and links to a comprehensive guide to the tax. The Revenue website also provides details on:
- Liable persons
- Amount of residential-zoned land tax
- Obligation to register
- Obligation on liable person to prepare and deliver return
- Deferral of, or exemptions from, Residential Zoned Land Tax
- How to contact Revenue with queries on the administration of RZLT