Residential Zoned Land Taz - Request for Rezoning

Closed1 Feb, 2024, 08:00 - 31 May, 2024, 23:59

Primary tabs

Residential Zoned Land Tax Rezoning Request

In accordance with Section 653I(1)(c) of the Taxes Consolidation Act 1997, where land is identified on the Residential Zoned Land Tax Annual Draft Map as being subject to the residential zoned land tax and where the land identified on the draft map is included in a development plan or local area plan in accordance with section 10(2)(a) or 19(2)(a) of the Planning & Development Act 2000 (as amended) zoned—

(i) solely or primarily for residential use, or

(ii) for a mixture of uses, including residential use,

a person may on or before 31st May 2024, in respect of aforementioned land that such a person owns, make a submission to Kerry 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, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.

All rezoning requests made will be considered by Kerry County Council having regard to the proper planning and sustainable development of the area.

Making a Submission

Submissions may be made either:


Here in electronic format on the dedicated website at by using the 'Make a Submission' function. 


In Writing

In writing to: RZLT, Planning Policy Unit, Kerry County Council, Rathass, Tralee, Co. Kerry, V92H7VT. 

Submissions in writing are to be clearly marked with ‘Residential Zoned Land Tax - Rezoning Request’.

Please make your submission by one medium only i.e. in hard copy or via the website. Email submissions will not be accepted.

Any such written rezoning requests received by 31st May 2024 other than such elements of a submission which may constitute personal data, shall be published on not later than 10th June 2024.

The closing date for submissions is 31st May 2024.

What Happens Next

Kerry County Council shall:

  1. Evaluate the submission.
  2. Consider whether to propose to make a variation under Section 13 of the Planning & Development Act 2000 (as amended) or to reject the request for a change to the zoning of the lands.
  3. Not later than 31st July 2024, notify the owner concerned of its decision to:
    1. reject the request for a change to the zoning of lands, or
    2. propose to make a variation to a development plan under Section 13 of the Planning & Development Act 2000 (as amended)