BuildableFree beta

Housing land taxed 3% a year in Fingal Residential Zoned Land Tax

Parcels on the Residential Zoned Land Tax map: land zoned and serviced for housing that pays 3% of its value a year until it is built on.

2,866 parcels on Fingal's RZLT map

None new this week · tracked since 24 Sept 2026

  • 3,636 ha in all
  • 2027 draft map
  • checked 25 Sept 2026

Largest parcels

  1. New/proposed residential (RZLT FL0000002197)

    Balbriggan · 48 ha · source

    On the 2027 draft RZLT map

  2. New/proposed residential (RZLT FL0000002194)

    Swords · 47 ha · source

    On the 2027 draft RZLT map

  3. New/proposed residential (RZLT FL0000002063)

    Howth-Malahide · 44 ha · source

    On the 2027 draft RZLT map

  4. New/proposed residential (RZLT FL0000002057)

    Rush-Lusk · 35 ha · source

    On the 2027 draft RZLT map

  5. Existing Residential (RZLT FL0000002168)

    Rush-Lusk · 25 ha · source

    On the 2027 draft RZLT map

Open all 2,866 on the map

Changes to the RZLT map in Fingal, every Monday

The week's new sites: permission running out, council selling land, derelict or stalled. Each with its source. Free while in beta.

Calendar: Permissions running out, RZLT deadlines and council land sale meetings in Fingal. Updates daily.

195 more 2,666 after these are on the map

  1. New/proposed residential (RZLT FL0000002191)

    Howth-Malahide · 24 ha · source

  2. New/proposed residential (RZLT FL0000002101)

    Howth-Malahide · 23 ha · source

  3. Existing Residential (RZLT FL0000002219)

    Blanchardstown-Mulhuddart · 23 ha · no permission for homes · source

  4. New/proposed residential (RZLT FL0000002196)

    Balbriggan · 20 ha · source

  5. New/proposed residential (RZLT FL0000002064)

    Howth-Malahide · 19 ha · source

  6. New/proposed residential (RZLT FL0000001594)

    Balbriggan · 17 ha · no permission for homes · source

  7. Existing Residential (RZLT FL0000002186)

    Howth-Malahide · 16 ha · no permission for homes · source

  8. Existing Residential (RZLT FL0000002118)

    Howth-Malahide · 16 ha · source

  9. Existing Residential (RZLT FL0000000878)

    Swords · 15 ha · no permission for homes · source

  10. Existing Residential (RZLT FL0000002608)

    Castleknock · 14 ha · source

  11. Existing Residential (RZLT FL0000001900)

    Swords · 14 ha · no permission for homes · source

  12. Existing Residential (RZLT FL0000001942)

    Howth-Malahide · 13 ha · source

  13. Existing Residential (RZLT FL0000001793)

    Howth-Malahide · 13 ha · no permission for homes · source

  14. New/proposed residential (RZLT FL0000002130)

    Castleknock · 13 ha · source

  15. Existing Residential (RZLT FL0000001712)

    Balbriggan · 11 ha · source

  16. Mixed Use, general development, opportunity/proposal site (RZLT FL0000002074)

    Swords · 11 ha · source

  17. Existing Residential (RZLT FL0000001894)

    Howth-Malahide · 11 ha · source

  18. Existing Residential (RZLT FL0000001860)

    Howth-Malahide · 11 ha · no permission for homes · source

  19. Existing Residential (RZLT FL0000002081)

    Howth-Malahide · 11 ha · source

  20. New/proposed residential (RZLT FL0000002170)

    Swords · 10 ha · source

  21. New/proposed residential (RZLT FL0000002103)

    Howth-Malahide · 10 ha · source

  22. Existing Residential (RZLT FL0000002165)

    Castleknock · 10 ha · no permission for homes · source

  23. Existing Residential (RZLT FL0000000932)

    Swords · 9.77 ha · no permission for homes · source

  24. Mixed Use, general development, opportunity/proposal site (RZLT FL0000002188)

    Swords · 9.70 ha · source

  25. Existing Residential (RZLT FL0000002102)

    Rush-Lusk · 9.41 ha · source

  26. Mixed Use, general development, opportunity/proposal site (RZLT FL0000003355)

    Blanchardstown-Mulhuddart · 9.39 ha · no permission for homes · source

  27. Mixed Use, general development, opportunity/proposal site (RZLT FL0000001986)

    Swords · 9.30 ha · source

  28. Existing Residential (RZLT FL0000001870)

    Howth-Malahide · 9.22 ha · no permission for homes · source

  29. Existing Residential (RZLT FL0000001904)

    Rush-Lusk · 9.19 ha · no permission for homes · source

  30. Existing Residential (RZLT FL0000002082)

    Howth-Malahide · 9.15 ha · no permission for homes · source

  31. Existing Residential (RZLT FL0000001861)

    Howth-Malahide · 9.11 ha · no permission for homes · source

  32. Existing Residential (RZLT FL0000001853)

    Howth-Malahide · 8.96 ha · no permission for homes · source

  33. Existing Residential (RZLT FL0000002162)

    Swords · 8.89 ha · no permission for homes · source

  34. Existing Residential (RZLT FL0000001871)

    Howth-Malahide · 8.86 ha · no permission for homes · source

  35. Existing Residential (RZLT FL0000001903)

    Howth-Malahide · 8.62 ha · no permission for homes · source

  36. Existing Residential (RZLT FL0000001964)

    Castleknock · 8.58 ha · no permission for homes · source

  37. New/proposed residential (RZLT FL0000001604)

    Castleknock · 8.55 ha · source

  38. Existing Residential (RZLT FL0000002164)

    Castleknock · 8.52 ha · source

  39. Existing Residential (RZLT FL0000000961)

    Swords · 8.50 ha · no permission for homes · source

  40. Existing Residential (RZLT FL0000002144)

    Rush-Lusk · 8.44 ha · no permission for homes · source

  41. Existing Residential (RZLT FL0000002213)

    Balbriggan · 8.43 ha · no permission for homes · source

  42. Existing Residential (RZLT FL0000001946)

    Ongar · 8.40 ha · no permission for homes · source

  43. New/proposed residential (RZLT FL0000001592)

    Balbriggan · 8.40 ha · source

  44. Existing Residential (RZLT FL0000000958)

    Swords · 8.26 ha · no permission for homes · source

  45. Existing Residential (RZLT FL0000001859)

    Howth-Malahide · 8.24 ha · no permission for homes · source

  46. Existing Residential (RZLT FL0000001931)

    Balbriggan · 8.09 ha · no permission for homes · source

  47. New/proposed residential (RZLT FL0000001581)

    Rush-Lusk · 8.08 ha · source

  48. Existing Residential (RZLT FL0000000697)

    Howth-Malahide · 8.08 ha · no permission for homes · source

  49. Existing Residential (RZLT FL0000002210)

    Castleknock · 8.06 ha · no permission for homes · source

  50. Existing Residential (RZLT FL0000000051)

    Howth-Malahide · 7.99 ha · no permission for homes · source

  51. Existing Residential (RZLT FL0000000742)

    Balbriggan · 7.98 ha · no permission for homes · source

  52. Mixed Use, general development, opportunity/proposal site (RZLT FL0000002189)

    Blanchardstown-Mulhuddart · 7.84 ha · no permission for homes · source

  53. Existing Residential (RZLT FL0000002127)

    Swords · 7.67 ha · no permission for homes · source

  54. Existing Residential (RZLT FL0000000823)

    Howth-Malahide · 7.65 ha · no permission for homes · source

  55. Existing Residential (RZLT FL0000002105)

    Howth-Malahide · 7.63 ha · no permission for homes · source

  56. New/proposed residential (RZLT FL0000003136)

    Ongar · 7.40 ha · source

  57. Existing Residential (RZLT FL0000002181)

    Rush-Lusk · 7.35 ha · no permission for homes · source

  58. New/proposed residential (RZLT FL0000002441)

    Ongar · 7.32 ha · source

  59. Existing Residential (RZLT FL0000001498)

    Castleknock · 7.27 ha · no permission for homes · source

  60. Existing Residential (RZLT FL0000001762)

    Castleknock · 7.22 ha · no permission for homes · source

  61. Existing Residential (RZLT FL0000001798)

    Howth-Malahide · 7.18 ha · no permission for homes · source

  62. New/proposed residential (RZLT FL0000002047)

    Rush-Lusk · 7.03 ha · source

  63. Existing Residential (RZLT FL0000001864)

    Howth-Malahide · 6.74 ha · no permission for homes · source

  64. New/proposed residential (RZLT FL0000002111)

    Rush-Lusk · 6.74 ha · no permission for homes · source

  65. Existing Residential (RZLT FL0000002863)

    Castleknock · 6.71 ha · no permission for homes · source

  66. Existing Residential (RZLT FL0000000507)

    Howth-Malahide · 6.67 ha · no permission for homes · source

  67. Existing Residential (RZLT FL0000001799)

    Ongar · 6.58 ha · source

  68. Existing Residential (RZLT FL0000002015)

    Castleknock · 6.44 ha · no permission for homes · source

  69. Existing Residential (RZLT FL0000002085)

    Rush-Lusk · 6.43 ha · no permission for homes · source

  70. Existing Residential (RZLT FL0000001922)

    Howth-Malahide · 6.41 ha · no permission for homes · source

  71. New/proposed residential (RZLT FL0000002152)

    Rush-Lusk · 6.36 ha · source

  72. Existing Residential (RZLT FL0000001872)

    Howth-Malahide · 6.29 ha · no permission for homes · source

  73. Existing Residential (RZLT FL0000001869)

    Howth-Malahide · 6.28 ha · no permission for homes · source

  74. Existing Residential (RZLT FL0000001999)

    Balbriggan · 6.22 ha · no permission for homes · source

  75. City/Town/Village centre or central area (RZLT FL0000002222)

    Swords · 6.19 ha · no permission for homes · source

  76. Existing Residential (RZLT FL0000001912)

    Howth-Malahide · 6.17 ha · source

  77. Existing Residential (RZLT FL0000001634)

    Howth-Malahide · 6.15 ha · no permission for homes · source

  78. Existing Residential (RZLT FL0000001515)

    Castleknock · 6.10 ha · no permission for homes · source

  79. Existing Residential (RZLT FL0000000704)

    Howth-Malahide · 6.08 ha · no permission for homes · source

  80. Existing Residential (RZLT FL0000002120)

    Howth-Malahide · 5.88 ha · no permission for homes · source

  81. Existing Residential (RZLT FL0000002114)

    Howth-Malahide · 5.80 ha · no permission for homes · source

  82. Existing Residential (RZLT FL0000002199)

    Howth-Malahide · 5.78 ha · source

  83. Existing Residential (RZLT FL0000002112)

    Swords · 5.74 ha · no permission for homes · source

  84. Existing Residential (RZLT FL0000003510)

    Castleknock · 5.72 ha · no permission for homes · source

  85. Existing Residential (RZLT FL0000001777)

    Balbriggan · 5.68 ha · no permission for homes · source

  86. Existing Residential (RZLT FL0000000696)

    Howth-Malahide · 5.68 ha · no permission for homes · source

  87. New/proposed residential (RZLT FL0000002193)

    Balbriggan · 5.65 ha · source

  88. City/Town/Village centre or central area (RZLT FL0000001850)

    Swords · 5.60 ha · no permission for homes · source

  89. New/proposed residential (RZLT FL0000002309)

    Rush-Lusk · 5.60 ha · source

  90. Existing Residential (RZLT FL0000001907)

    Howth-Malahide · 5.58 ha · no permission for homes · source

  91. Existing Residential (RZLT FL0000001877)

    Rush-Lusk · 5.55 ha · no permission for homes · source

  92. Existing Residential (RZLT FL0000001816)

    Howth-Malahide · 5.52 ha · no permission for homes · source

  93. Existing Residential (RZLT FL0000001333)

    Castleknock · 5.52 ha · no permission for homes · source

  94. Existing Residential (RZLT FL0000001941)

    Howth-Malahide · 5.49 ha · no permission for homes · source

  95. Existing Residential (RZLT FL0000001797)

    Howth-Malahide · 5.46 ha · no permission for homes · source

  96. New/proposed residential (RZLT FL0000002310)

    Rush-Lusk · 5.43 ha · no permission for homes · source

  97. Existing Residential (RZLT FL0000001985)

    Castleknock · 5.35 ha · no permission for homes · source

  98. Existing Residential (RZLT FL0000001251)

    Castleknock · 5.30 ha · no permission for homes · source

  99. Existing Residential (RZLT FL0000001562)

    Blanchardstown-Mulhuddart · 5.30 ha · no permission for homes · source

  100. Existing Residential (RZLT FL0000001495)

    Castleknock · 5.26 ha · no permission for homes · source

  101. Mixed Use, general development, opportunity/proposal site (RZLT FL0000002451)

    Swords · 5.25 ha · source

  102. Existing Residential (RZLT FL0000000629)

    Swords · 5.23 ha · no permission for homes · source

  103. New/proposed residential (RZLT FL0000002067)

    Blanchardstown-Mulhuddart · 5.21 ha · no permission for homes · source

  104. Existing Residential (RZLT FL0000002021)

    Castleknock · 5.19 ha · no permission for homes · source

  105. Existing Residential (RZLT FL0000002084)

    Howth-Malahide · 5.18 ha · no permission for homes · source

  106. Existing Residential (RZLT FL0000001895)

    Howth-Malahide · 5.16 ha · no permission for homes · source

  107. New/proposed residential (RZLT FL0000002137)

    Swords · 5.12 ha · no permission for homes · source

  108. Existing Residential (RZLT FL0000001930)

    Swords · 5.09 ha · no permission for homes · source

  109. Existing Residential (RZLT FL0000001819)

    Swords · 5.08 ha · no permission for homes · source

  110. Existing Residential (RZLT FL0000002079)

    Howth-Malahide · 5.07 ha · no permission for homes · source

  111. New/proposed residential (RZLT FL0000001586)

    Rush-Lusk · 5.06 ha · source

  112. Existing Residential (RZLT FL0000001497)

    Ongar · 5.03 ha · no permission for homes · source

  113. Existing Residential (RZLT FL0000002029)

    Castleknock · 5.01 ha · no permission for homes · source

  114. City/Town/Village centre or central area (RZLT FL0000002176)

    Swords · 5.00 ha · no permission for homes · source

  115. Existing Residential (RZLT FL0000001849)

    Howth-Malahide · 4.98 ha · no permission for homes · source

  116. Existing Residential (RZLT FL0000001587)

    Balbriggan · 4.92 ha · no permission for homes · source

  117. Existing Residential (RZLT FL0000001892)

    Howth-Malahide · 4.91 ha · no permission for homes · source

  118. New/proposed residential (RZLT FL0000002270)

    Howth-Malahide · 4.80 ha · source

  119. Existing Residential (RZLT FL0000001475)

    Castleknock · 4.68 ha · no permission for homes · source

  120. Existing Residential (RZLT FL0000001897)

    Howth-Malahide · 4.67 ha · no permission for homes · source

  121. Existing Residential (RZLT FL0000002091)

    Rush-Lusk · 4.67 ha · no permission for homes · source

  122. Existing Residential (RZLT FL0000001628)

    Balbriggan · 4.64 ha · no permission for homes · source

  123. Existing Residential (RZLT FL0000002138)

    Swords · 4.64 ha · no permission for homes · source

  124. Existing Residential (RZLT FL0000000889)

    Howth-Malahide · 4.63 ha · no permission for homes · source

  125. Existing Residential (RZLT FL0000000052)

    Howth-Malahide · 4.63 ha · no permission for homes · source

  126. Existing Residential (RZLT FL0000000332)

    Blanchardstown-Mulhuddart · 4.62 ha · no permission for homes · source

  127. Existing Residential (RZLT FL0000000355)

    Howth-Malahide · 4.61 ha · no permission for homes · source

  128. Existing Residential (RZLT FL0000002056)

    Balbriggan · 4.60 ha · no permission for homes · source

  129. Existing Residential (RZLT FL0000001833)

    Howth-Malahide · 4.59 ha · source

  130. Existing Residential (RZLT FL0000002220)

    Rush-Lusk · 4.57 ha · no permission for homes · source

  131. Existing Residential (RZLT FL0000001651)

    Balbriggan · 4.56 ha · no permission for homes · source

  132. Existing Residential (RZLT FL0000000544)

    Howth-Malahide · 4.54 ha · no permission for homes · source

  133. Existing Residential (RZLT FL0000002216)

    Rush-Lusk · 4.51 ha · source

  134. Existing Residential (RZLT FL0000000843)

    Howth-Malahide · 4.49 ha · no permission for homes · source

  135. Existing Residential (RZLT FL0000001876)

    Rush-Lusk · 4.46 ha · no permission for homes · source

  136. New/proposed residential (RZLT FL0000003180)

    Ongar · 4.46 ha · no permission for homes · source

  137. Existing Residential (RZLT FL0000001915)

    Howth-Malahide · 4.43 ha · source

  138. Existing Residential (RZLT FL0000001757)

    Swords · 4.42 ha · no permission for homes · source

  139. Existing Residential (RZLT FL0000001332)

    Castleknock · 4.41 ha · no permission for homes · source

  140. Existing Residential (RZLT FL0000001902)

    Howth-Malahide · 4.37 ha · no permission for homes · source

  141. Existing Residential (RZLT FL0000001811)

    Swords · 4.34 ha · no permission for homes · source

  142. Existing Residential (RZLT FL0000000628)

    Swords · 4.33 ha · no permission for homes · source

  143. Existing Residential (RZLT FL0000001653)

    Balbriggan · 4.30 ha · no permission for homes · source

  144. Existing Residential (RZLT FL0000002205)

    Balbriggan · 4.30 ha · no permission for homes · source

  145. New/proposed residential (RZLT FL0000002313)

    Rush-Lusk · 4.27 ha · no permission for homes · source

  146. Existing Residential (RZLT FL0000001640)

    Castleknock · 4.27 ha · no permission for homes · source

  147. Existing Residential (RZLT FL0000002000)

    Rush-Lusk · 4.26 ha · no permission for homes · source

  148. Existing Residential (RZLT FL0000001867)

    Howth-Malahide · 4.25 ha · no permission for homes · source

  149. New/proposed residential (RZLT FL0000002163)

    Castleknock · 4.24 ha · no permission for homes · source

  150. Existing Residential (RZLT FL0000000976)

    Rush-Lusk · 4.22 ha · no permission for homes · source

  151. Existing Residential (RZLT FL0000001699)

    Castleknock · 4.22 ha · no permission for homes · source

  152. City/Town/Village centre or central area (RZLT FL0000002580)

    Howth-Malahide · 4.22 ha · source

  153. Existing Residential (RZLT FL0000000833)

    Howth-Malahide · 4.21 ha · no permission for homes · source

  154. Existing Residential (RZLT FL0000001886)

    Howth-Malahide · 4.17 ha · no permission for homes · source

  155. New/proposed residential (RZLT FL0000002440)

    Ongar · 4.15 ha · no permission for homes · source

  156. Existing Residential (RZLT FL0000002100)

    Howth-Malahide · 4.15 ha · no permission for homes · source

  157. New/proposed residential (RZLT FL0000002192)

    Rush-Lusk · 4.14 ha · source

  158. Existing Residential (RZLT FL0000001355)

    Ongar · 4.13 ha · no permission for homes · source

  159. Existing Residential (RZLT FL0000000053)

    Howth-Malahide · 4.12 ha · no permission for homes · source

  160. Existing Residential (RZLT FL0000003445)

    Balbriggan · 4.11 ha · no permission for homes · source

  161. Existing Residential (RZLT FL0000002037)

    Castleknock · 4.09 ha · no permission for homes · source

  162. Existing Residential (RZLT FL0000002097)

    Rush-Lusk · 4.08 ha · no permission for homes · source

  163. Existing Residential (RZLT FL0000000763)

    Swords · 4.07 ha · no permission for homes · source

  164. Existing Residential (RZLT FL0000001943)

    Ongar · 4.06 ha · no permission for homes · source

  165. Existing Residential (RZLT FL0000000430)

    Howth-Malahide · 4.05 ha · no permission for homes · source

  166. Existing Residential (RZLT FL0000002611)

    Castleknock · 4.05 ha · source

  167. Built up area (RZLT FL0000002123)

    Balbriggan · 4.05 ha · no permission for homes · source

  168. Existing Residential (RZLT FL0000001790)

    Rush-Lusk · 4.04 ha · source

  169. Existing Residential (RZLT FL0000000777)

    Blanchardstown-Mulhuddart · 4.03 ha · no permission for homes · source

  170. Existing Residential (RZLT FL0000002731)

    Howth-Malahide · 4.01 ha · source

  171. Existing Residential (RZLT FL0000000652)

    Howth-Malahide · 4.01 ha · no permission for homes · source

  172. New/proposed residential (RZLT FL0000002288)

    Blanchardstown-Mulhuddart · 3.96 ha · no permission for homes · source

  173. Existing Residential (RZLT FL0000001109)

    Castleknock · 3.95 ha · no permission for homes · source

  174. Existing Residential (RZLT FL0000002024)

    Castleknock · 3.92 ha · no permission for homes · source

  175. Existing Residential (RZLT FL0000001122)

    Castleknock · 3.91 ha · no permission for homes · source

  176. Existing Residential (RZLT FL0000000050)

    Howth-Malahide · 3.90 ha · no permission for homes · source

  177. City/Town/Village centre or central area (RZLT FL0000002126)

    Rush-Lusk · 3.89 ha · source

  178. Existing Residential (RZLT FL0000002185)

    Howth-Malahide · 3.85 ha · no permission for homes · source

  179. Existing Residential (RZLT FL0000002016)

    Castleknock · 3.80 ha · no permission for homes · source

  180. Existing Residential (RZLT FL0000000699)

    Howth-Malahide · 3.79 ha · no permission for homes · source

  181. Existing Residential (RZLT FL0000002065)

    Castleknock · 3.78 ha · no permission for homes · source

  182. Existing Residential (RZLT FL0000000446)

    Howth-Malahide · 3.77 ha · no permission for homes · source

  183. Existing Residential (RZLT FL0000001542)

    Ongar · 3.74 ha · no permission for homes · source

  184. Existing Residential (RZLT FL0000001682)

    Castleknock · 3.74 ha · no permission for homes · source

  185. Existing Residential (RZLT FL0000000954)

    Howth-Malahide · 3.74 ha · no permission for homes · source

  186. Existing Residential (RZLT FL0000001253)

    Castleknock · 3.71 ha · no permission for homes · source

  187. New/proposed residential (RZLT FL0000002059)

    Balbriggan · 3.68 ha · no permission for homes · source

  188. Existing Residential (RZLT FL0000001467)

    Ongar · 3.66 ha · no permission for homes · source

  189. Existing Residential (RZLT FL0000002106)

    Rush-Lusk · 3.66 ha · no permission for homes · source

  190. Existing Residential (RZLT FL0000000024)

    Howth-Malahide · 3.65 ha · no permission for homes · source

  191. Existing Residential (RZLT FL0000002814)

    Rush-Lusk · 3.63 ha · source

  192. Existing Residential (RZLT FL0000001029)

    Swords · 3.61 ha · no permission for homes · source

  193. Existing Residential (RZLT FL0000000935)

    Howth-Malahide · 3.60 ha · no permission for homes · source

  194. Existing Residential (RZLT FL0000000898)

    Swords · 3.60 ha · no permission for homes · source

  195. Existing Residential (RZLT FL0000001928)

    Swords · 3.58 ha · no permission for homes · source

See all 2,866 on the map, or .

Where they are

Every edition of Fingal’s RZLT map (2)
EditionParcelsHectaresRemoved
2027 draft3,2703,67023
2026 final3,2533,6530

Source: Council Residential Zoned Land Tax maps, checked 25 Sept 2026. Each row links to the record it came from.

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What this means for a buyer

The Residential Zoned Land Tax (Part 22A of the Taxes Consolidation Act 1997, inserted by the Finance Act 2021) charges 3% of the land's market value every year on land zoned and serviced for housing. It is collected by Revenue; the councils publish the map. A parcel with no permission for homes costs its owner every year: a reason to sell or build. On its own the tax is not a sale signal, so check the zoning and planning history.

How RZLT works: the 3% tax, the map and its dates (Planning Register)

Questions people ask

What is the Residential Zoned Land Tax rate?

3% of the market value of the land, each year, under Part 22A of the Taxes Consolidation Act 1997.

Is my house liable for RZLT?

A home liable to Local Property Tax, with its garden, is excluded. Separate zoned and serviced land on the same title can be in scope.

How do I get land taken off the RZLT map?

Make a submission to the council by 1 April. The council decides by 1 July. If you made a submission, you can appeal to An Coimisiún Pleanála by 1 August. The final map is published by 31 January.

Does planning permission exempt land from RZLT?

No. Land with permission stays on the map, but the tax can be deferred in some cases, for example once building starts. Check Revenue's guidance.

Who administers RZLT?

Revenue collects the tax. The councils prepare and publish the maps. An Coimisiún Pleanála hears appeals against the councils' map decisions.