1 April 2026 deadline for RZLT Submissions and Rezoning Requests

This is the final opportunity to challenge the inclusion of land on the published RZLT maps, correct factual inaccuracies or request that land be rezoned so that it does not fall within the scope of the RZLT regime.

RZLT is a 3% annual tax on the market value of zoned, serviced land identified by local authorities as suitable for residential development. Once land is included on the official RZLT map, liability arises from the following year unless a valid exemption applies. For this reason, the April deadline has significant long‑term financial implications for affected landowners.

Why the 1 April 2026 deadline matters

Missing this date means that:

• Land will remain on the official 2027 RZLT map, making it liable to RZLT from 2027 onwards.
• Landowners will lose the opportunity to request rezoning for the 2026 cycle.
• The ability to mitigate long‑term exposure to RZLT will be substantially reduced, as future opportunities to challenge inclusion are extremely limited.

In effect, failing to act before 1 April may lock in repeated annual RZLT liabilities.

Key actions required before 1 April 2026

1. Submissions on the 2027 Draft RZLT Maps

Local authorities issued the draft 2027 maps on 1 February 2026. Landowners should urgently review these maps and submit a representation by 1 April 2026 if they believe that land has been:

• Incorrectly included
• Incorrectly excluded
• Misclassified due to zoning, servicing status or other factual inaccuracies

Submissions should include supporting evidence such as planning history, servicing assessments, usage documentation, mapping data or professional reports.

2. Rezoning requests relating to the 2026 RZLT map

The final 2026 RZLT maps were published on 31 January 2026. Where land is included on these maps, landowners may apply to the local authority to seek a change in zoning between 1 February and 1 April 2026.

Where the statutory criteria are met, a rezoning request may enable the landowner to claim an exemption from RZLT for 2026, thereby preventing an unnecessary tax liability.

Rezoning applications must be supported by clear evidence regarding the land’s current economic use, planning status, or other relevant considerations.

Recommended steps for landowners

To protect your position, we advise that you:

1. Review the 2026 and 2027 RZLT maps issued by your local authority without delay.
2. Confirm whether any of your land is included, and, if so, whether this inclusion is justified.
3. Identify any inaccuracies in zoning status, level of servicing or the classification of the land.
4. Prepare and submit all required representations or rezoning applications before 1 April 2026.

Given the volume of information often required and the time needed to prepare supporting documentation, early action is strongly advised.

Conclusion

The 1 April 2026 deadline is definitive. If no submission or rezoning request is made, the land will remain on the official map and will fall within the RZLT regime for 2027 and future years.

Our team is available to assist you. If you have any questions or would like to discuss this matter further, please contact a member of the Forvis Mazars tax team.