Farmers with land that may fall under the scope of Residential Zoned Land Tax (RZLT) are reminded to double-check updated maps for 2026. “There is an opportunity again for farmers to get an exemption from RZLT in 2026, as they did last year. Farmers must make an application to their local authority to have their lands re-zoned, based on the current agricultural economic activity on the affected land,” he said. Once farmers receive acknowledgement of their application to rezone their affected land, they can use this acknowledgement to make a return to the Revenue Commissioners for an annual exemption from this grossly unfair tax. IFA believes that hundreds of farmers around the country have land on the outskirts of towns and villages that has been zoned residential, often without the knowledge of the landowner.

Source: Irish Examiner February 18, 2026 17:00 UTC