The Residential Zoned Land Tax (RZLT) is a tax aimed at activating serviced and residentially zoned land for housing. Local authorities are responsible for identifying the land that is subject to RZLT.
The Residential Zoned Land Tax was introduced in the Finance Act 2021. The objective of the tax is to activate land that is serviced and zoned for residential use or mixed use, including residential use, in order to increase housing supply and to ensure regeneration of vacant and idle lands in urban areas. These areas have been identified within statutory land use plans as appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing.
Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a submission to remove this type of residential property from the map.
The process to identify and map land that is subject to RZLT is undertaken annually by local authorities.
The initial mapping process has involved local authorities publishing draft and supplemental maps and allowing landowners, and others, to make submissions on these maps. Submissions by landowners could challenge the inclusion of their land on a map, the date on which land first met the relevant criteria, or they could seek to re-zone the land.
Cork City’s Annual Draft RZLT map for 2024 is now available here.
The map includes lands that meet the relevant criteria for inclusion on the map as set out in the current legislation. This represents a total of 3,404.865 hectares.
Residential Zoned Land Tax will be charged annually from 1 February 2025 onwards (subject to the passing of Finance (No.2) Bill 2023). The tax will be administered by the Revenue Commissioners and landowners will have to register for the tax – further information regarding the administration of the tax by Revenue is available here.
Cork City Council Consultation on the annual draft Residential Zoned Land Tax Map
Cork City Council has prepared an annual draft map of the land considered to be in scope for the Residential Zoned Land Tax (RZLT) as of January 1 2024.
The annual draft map is available here and at its office (during normal office hours):
Any interested individuals or parties may make submissions in respect of land on the annual draft map. This is dealt with in further detail below.
Please note that although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a submission to remove this type of residential property from the map.
Submissions can be made by the public on the annual draft map from 1 February 2024 until 1 April 2024. These submissions can
Landowners may request a change of zoning of their land by 31 May 2024, where such land is identified on an annual draft map.
Land appearing on the annual draft maps, as amended to take into account the outcome of submissions and rezoning requests made in respect of the land on these maps, will be included on the annual final map of land in scope for the tax in the local authority area to be published on 31 January 2025. This land will be subject to the tax in 2025 unless it is exempt as a residential property, as outlined above, or qualifies for any other exemption, as provided for in the legislation.
The RZLT map as prepared and published by the local authorities includes lands that meet the relevant criteria for inclusion on the map as set out in the legislation.
The administration of the RZLT is a matter for the Revenue Commissioners.
The legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.
Guidance on the Residential Zoned Land Tax, as prepared and published by the Department of Housing, Local Government and Heritage, to assist planning authorities in publishing the maps can be viewed here.
You can find answers to some frequently asked questions about the RZLT and how to make a submission here.
Submissions can be made by 1 April to:
Submissions can be made by 31 May to request a change of zoning of land identified on the annual draft map for 2025.
Please note your submission must clearly identify the site and outline what change (i.e. exclusion of land on a local authority map, or the date on which the site first met the criteria for inclusion on the map) to the Residential Zoned Land Tax mapping you are seeking, as well as provide a justification for the change sought. The submission must state the criteria set out in Section 653B of the Taxes Consolidation Act 1997 on which you rely in your submission for the land being in or out of scope. The local authority may also request additional information after the receipt of your submission (e.g. proof of ownership or further information).
If you are making a submission in respect of land that you own or on behalf of the landowner, please note the following:
If you are making a submission about land that you don’t own then you are a third-party submitter. Third parties cannot make a submission in relation to zoning.
In your submission you should include:
Submissions may be made as follows:
Please make your submission by one medium only, i.e. online, by email or in hard copy.
In respect of making any submission, be it by the landowner or a third party, please note the following:
All written submissions will be evaluated. A written determination will be made by the local authority regarding submissions by landowners. Key steps the local authority will take prior to publishing an annual final map include, but are not limited to the following.
Annual Draft Map
Where a person has requested the addition of a site to the draft map and the local authority considers that sites in respect of which submissions have been made or based on the information available to the local authority, constitute lands satisfying the relevant criteria then these sites will be identified on the next annual draft map which will be published by the local authority on 1 February 2025.
A landowner has until 1 August 2024 to appeal the local authority decision regarding submissions made in respect of the exclusion of their site from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date to An Bord Pleanála. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.
If further information is required on the annual draft map process or on making a submission please check ‘Your Questions Answered’ which can be found here. If your query relates to a particular area of land or if the answer is not contained in the FAQ’s contact the Planning Department.
Further information on the process is also available on the Gov.ie/RZLT website.
As outlined above, the RZLT process has two parts. Local authorities are required to undertake the mapping which identifies the land which is subject to the tax, including an annual final map which will be first published on 31 January 2025, and revised annually. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners.
As the local authority do not administer the tax we are unable to answer any queries regarding the administration of the tax. All queries regarding the administration of the tax should be directed to the Revenue Commissioners.
Having regard to the respective roles of local authorities and the Revenue Commissioners in the RZLT process, queries on the mapping should be made to Cork City Council. This includes queries on:
The Revenue Commissioners website provides details on the general administration of the tax and links to a comprehensive guide to the tax. The Revenue website also provides details on
My house and garden is contained on the map. What is the consequence?
Your house and garden is identified on the map because it meets the criteria for the tax, which is based on residential led zonings and servicing by infrastructure suitable for provision of housing. The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).
Do I need to make a submission?
It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT.
What if my garden is greater than 0.4047ha (1 acre) –
If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from December 2024 onwards. No action needs to be taken to register at this time. Please see revenue.ie for details regarding the registration process closer to the time.
All written submissions will be evaluated. A written determination will be made by the local authority regarding submissions by landowners. Key steps the local authority will take prior to publishing an annual final map include, but are not limited to the following.
Annual Draft Map
Where a person has requested the addition of a site to the draft map and the local authority considers that sites in respect of which submissions have been made or based on the information available to the local authority, constitute lands satisfying the relevant criteria then these sites will be identified on the next annual draft map which will be published by the local authority on 1 February 2025.
A landowner has until 1 August 2024 to appeal the local authority decision regarding submissions made in respect of the exclusion of their site from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenging the date from which land on the map met this criteria date to An Bord Pleanála. Appeals must be made in writing setting out the grounds of appeal. There are no provisions for a third party to appeal a local authority decision to retain or remove land from an annual draft map.
If further information is required on the annual draft map process or on making a submission please check ‘Your Questions Answered’ which can be found here. If your query relates to a particular area of land or if the answer is not contained in the FAQ’s contact the Planning Department.
Further information on the process is also available on the Gov.ie/RZLT website.
As outlined above, the RZLT process has two parts. Local authorities are required to undertake the mapping which identifies the land which is subject to the tax, including an annual final map which will be first published on 31 January 2025, and revised annually. Thereafter, the administration of the tax will be undertaken by the Revenue Commissioners.
As the local authority do not administer the tax we are unable to answer any queries regarding the administration of the tax. All queries regarding the administration of the tax should be directed to the Revenue Commissioners.
Having regard to the respective roles of local authorities and the Revenue Commissioners in the RZLT process, queries on the mapping should be made to Cork City Council. This includes queries on:
The Revenue Commissioners website provides details on the general administration of the tax and links to a comprehensive guide to the tax. The Revenue website also provides details on
My house and garden is contained on the map. What is the consequence?
Your house and garden is identified on the map because it meets the criteria for the tax, which is based on residential led zonings and servicing by infrastructure suitable for provision of housing. The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).
Do I need to make a submission?
It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT.
What if my garden is greater than 0.4047ha (1 acre) –
If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from December 2024 onwards. No action needs to be taken to register at this time. Please see revenue.ie for details regarding the registration process closer to the time.
An annual draft map, prepared in accordance with Section 653C, as modified by Section 653M of the Taxes Consolidation Act 1997, has been published on the website maintained by Cork City Council and is available for inspection at its offices at City Hall, Anglesea Street, Cork City, T12 T997, during public opening hours.
The annual draft map has been prepared for the purposes of identifying land that satisfies the relevant criteria and is to be subject to the residential zoned land tax.
Residential properties, notwithstanding that they may be included on the annual draft map, shall not be chargeable to the residential zoned land tax.
Land which satisfies the relevant criteria is a reference to land that—
(a) is included in a development plan, in accordance with section 10(2) (a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—
(i) solely or primarily for residential use, or
(ii) for a mixture of uses, including residential use,
(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and
(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains,
but which is not land—
(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provides services to residents of adjacent residential areas,
(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle,
(iia) the development of which would not conform with—
(I) in a case in which the land is zoned in a development plan, the phased basis in accordance with which development of land is to take place under the plan, as detailed in the core strategy included in that plan in accordance with section 10(2A)(d) of the Act of 2000, or
(II) in a case in which the land is zoned in a local area plan, the objective, consistent with the objectives and core strategy of the development plan for the area in respect of which the local area plan is prepared, of development of land on a phased basis, included in the local area plan in accordance with section 19(2) of the Act of 2000, on the date on which satisfaction of the criteria in this section is being assessed,
(iii) that it is reasonable to consider is required for, or is integral to, occupation by—
(I) social, community or governmental infrastructure and facilities, including infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,
(II) transport facilities and infrastructure,
(III) energy infrastructure and facilities,
(IV) telecommunications infrastructure and facilities,
(V) water and wastewater infrastructure and facilities,
(VI) waste management and disposal infrastructure, or
(VII) recreational infrastructure, including sports facilities and playgrounds,
(iv) that is subject to a statutory designation that may preclude development, or
(v) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.
Submissions on the annual draft map may be made in writing to the local authority concerned not later than 1 April 2024, regarding—
(I) either the inclusion in or exclusion from the final map of specific sites, or
(II) the date on which a site first satisfied the relevant criteria.
Submissions should include a name and address, reasons for inclusion or exclusion of lands, along with a map of scale 1:1,000 (urban area) or 1:2,500 (rural area) where the submission is made by a landowner, clearly identifying the area of land subject of the submission.
Any such written submissions received by 1 April 2024 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by Cork City Council not later than 11 April 2024.
The proposed inclusions and proposed exclusions on the annual draft map are subject to submissions received. Any landowners who supports the exclusion of their land should make a submission in support of such exclusion.
Where land is identified on the annual draft map as being subject to the residential zoned land tax and where the land identified on the draft map is included in a development plan or local area plan in accordance with section 10(2)(a) or 19(2)(a) of the Act of 2000 zoned—
(i) solely or primarily for residential use, or
(ii) for a mixture of uses, including residential use,
a person may on or before 31 May 2024, in respect of aforementioned land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land. Any such submission should include evidence of ownership, detailed reasons for any rezoning request, along with a map to a scale of 1:1,000 (urban) or 1:2,500 (rural) clearly identifying the relevant plot of land.
Any such written rezoning requests received by 31 May 2024 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority concerned not later than 10 June 2024.
All rezoning requests made will be considered by Cork City Council having regard to the proper planning and sustainable development of the area.
