177. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance the number of enforcement notices issued by the Revenue Commissioners under the residential zoned land tax, by local authority area and year, in tabular form. [66401/26]

Residential Zoned Land Tax (RZLT) is an annual self-assessed tax which commenced in 2025. It is charged on 1 February each year and must be paid by the following 23 May.

RZLT applies to land that is zoned as being suitable for residential development, or for a mixture of uses that includes residential use, and is serviced, with certain exceptions. Land will be subject to RZLT if it is included on the relevant local authority’s RZLT maps prepared by each local authority for their respective administrative area. An exception to this is any residential property on the map which is subject to Local Property Tax (LPT).

Revenue provides support to taxpayers subject to RZLT through comprehensive guidance material available on the Revenue website, together with customer service support. This guidance is intended to provide clarity to taxpayers and assist them in meeting their RZLT registration and filing obligations in a timely manner.

RZLT is subject to the standard compliance measures that apply to all taxes and duties within Revenue’s remit. Revenue is actively undertaking compliance activity in respect of RZLT to ensure that taxpayers are meeting their registration and filing obligations and that the tax is being correctly administered.

Returns submitted in respect of RZLT are subject to verification by Revenue to ensure that the information provided is correct and that the relevant statutory criteria have been met, including in relation to any claims made.

As of 18 September 2026, Revenue has issued approximately 250 letters seeking further specific information in relation to site valuations or supporting documentation to substantiate claims for an exemption from, or deferral of, the payment of RZLT covering all local authority areas in which land is situated.

During 2025, Revenue issued 564 filing reminder letters in respect of RZLT. In total, 57 Request for Payment letters and 40 Final Demands for RZLT were issued in 2025. With the exception of Dublin City Local Authority area, where 13 Request for Payment letters and 12 Final Demands issued, the exact number for all other Local Authority areas in which land is situated cannot be provided due to Revenue’s obligation to protect taxpayer confidentiality and Revenue’s statistical disclosure protocols.

There were no referrals to enforcement agencies in respect of RZLT during 2025. This was to allow every opportunity for those liable to meet their obligations on introduction of the new tax.

To date in 2026, Revenue has issued 70 filing reminder letters. Enforcement actions in cases where there is non-compliance with RZLT obligations have also commenced.

Further information on the protocol is available at: www.revenue.ie/en/corporate/information-about-revenue/statistics/about/index.aspx.