Budget 2027 announcements. Implementation dates vary. · By K Imports

Budget 2027: Zoned land and Derelict Property Tax

The new RZLT rezoning opportunity and the proposed 7% Derelict Property Tax timetable.

Sources checked 2026-10-07.

Who it affects and when

Audience: Owners of land on residential zoned-land maps and potentially derelict buildings.

Timing: Legislation proposed in Finance (No. 2) Bill 2026; first DPT register cycle starts in 2027.

RZLT submissions: The Bill is to provide another opportunity for landowners to request rezoning of land on the revised 2027 RZLT map, with a possible 2027 exemption in certain circumstances. A submission is not itself a guaranteed exemption.
Derelict Property Tax: The proposed DPT is 7% of a property's self-assessed value, collected by Revenue using local-authority registers. It covers residential and non-residential properties. The first phase covers towns and cities with populations of at least 4,000; the next expands to at least 2,000.
Register and review: The published schedule lists preliminary registers on 1 September 2027, review requests to 30 November 2027, final registers and the Revenue filing window on 1 March 2028, and the first pay-and-file deadline on 23 June 2028. It is not a universal tax payment due in January 2027.

Check the relevant local-authority map or register rather than relying on a property label.
Keep evidence of use, condition and remediation and follow the formal review process.
Check the final legislation for relief, deferral and valuation rules before calculating a liability.