Residential Zoned Land Tax Annual Draft Map Public Information Evenings

The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2021.  The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use which includes residential use, in order to increase housing supply and to ensure regeneration of vacant and idle lands in urban locations.

Monaghan County Council has prepared an Annual Draft Map of the land considered to be in scope for the RZLT as of 1st January 2024.  The Annual Draft Map is currently on public display and explanatory information is available to view online at

Monaghan County Council are running a series of Public Information Evenings at the following locations specified:

Monday 4th March 2024 The Courthouse McCurtain Street


Co. Monaghan

H23 N290


6.30pm – 8.30pm
Tuesday 5th March 2024 The Planning Office,      

1 Dublin Street, Monaghan

H18 X982


6.30pm – 8.30pm
Wednesday 6th March 2024 Council Chamber, Municipal District of Carrickmacross-Castleblayney Offices, Civic Offices,

Riverside Road, Carrickmacross,

A81 RY22


6.30pm – 8.30pm


We welcome any interested individuals or parties to attend to discuss any queries in relation to the Annual Draft Map, the proposed Residential Zoned Land Tax generally or to seek advice on how to make a submission.


Display of Annual Draft Map

In addition to being available to view on our website, the Annual Draft Map is also available on public display at the following locations and times specified:-

  • Planning Offices– 1 Dublin Street, Monaghan H18 X982 (Monday to Friday 9.15am-1pm and 1.30pm-5pm)
  • County Offices– The Glen, Monaghan, H18 YT50 (Monday to Friday 9.15am-1pm and 1.30pm-5.15pm)
  • Municipal District of Ballybay-Clones Offices– Market House, The Diamond, Clones H23 X378 (Monday to Friday 9.15am-5.15pm)
  • Municipal District of Carrickmacross-Castleblayney Offices– Civic Offices, Riverside Road, Carrickmacross A81 RY22 (Monday to Friday 9.15am-5pm)

Any interested individuals or parties may make submissions in respect of land on the Annual Draft Map as set out below.


In accordance with the amending provisions of the Finance Act (No.2) 2023, those lands zoned as Strategic Residential Reserve are no longer in scope for RZLT. In addition, having regard to appeal decisions made by An Bord Pleanála, lands located within Tier 4 settlements are no longer in scope for RZLT.


Please note that RZLT does not apply to residential properties if they are subject to Local Property Tax (LPT). These residential properties are indicated on the map in accordance with the requirements set out by Section 653B of the Taxes Consolidation Act 1997 (as amended by the Finance Act 2021) and the Residential Zoned Land Tax – Guidelines for Planning Authorities June 2022, however it is not necessary to make a submission to remove them from the RZLT map.


Making a Submission

Submissions on the Annual Draft Map may be made by the public from 1st February 2024 until 1st April 2024.  These submissions can be made:

  1. In writing to Monaghan County Council, Planning Office, 1 Dublin Street, Monaghan H18 X982, or
  2. By email to, or
  3. Via the online submission form at


Submissions can be made by 1 April to:

  • Identify additional land which may fall into scope, but which is not included in the annual draft map;
  • Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria which determine the land in scope;
  • Challenge the date from which the land is considered to be in scope;
  • and/or Support the proposed exclusion of land.


Submissions can be made by 31 May 2024 to request a change of zoning of land identified on the annual draft map for 2025.

Any submission must clearly identify the site and outline what change (i.e. inclusion/exclusion of land on a local authority map, or the date on which the site first met the criteria for inclusion on 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 (as amended by the Finance Act 2021) on which is being relied upon in the submission for the land being in or out of scope. The local authority may also request additional information after the receipt of the submission (e.g. proof of ownership or further information).


Further details on making a valid submission and how lands have been identified in scope for the tax are set out at


Valid submissions must be submitted to the Planning Section of Monaghan County Council.

If submitting a paper copy this must be received by t