25 High Court challenges to Ireland's 3% Residential Zoned Land Tax (RZLT) delayed by one year.

25 High Court challenges to Ireland's Residential Zoned Land Tax (RZLT), set at 3% of a site's value to encourage residential development, have become moot, according to lawyers for An Bord Pleanála. The tax was set to apply to eligible lands from last February, but the Minister for Finance delayed its activation by one year, directing local authorities to draw up a new list of sites.