The residential zoned land tax (RZLT) was introduced in Finance Act 2021 with the aim of increasing housing supply by activating zoned and serviced residential development lands for housing. The tax will be operational from February 2024 and is calculated at 3% of the market value of land in scope. Broadly, this is land that is (1) ‘“serviced”’, (2) zoned solely or primarily for residential use or for a mixture of uses including residential use and (3) not excluded. The article by Brendan Slattery and Martina Firbank titled “Residential Zoned Land Tax: Under the Legal Lens”, published in Irish Tax Review Issue 2 of 2022, provided an overview of the scope of RZLT, including what is meant by serviced, potential exclusions, deferrals and repayments, as well as potential challenges that the tax faces. Several amendments were introduced in Finance Act 2022, which are aimed at streamlining the operation of RZLT and ensuring that it is efficiently administered.