Cork City Council Consultation on the Residential Zoned Land Tax Draft Map
Cork City Council Consultation on the Residential Zoned Land Tax Draft Map
The Government’s Housing For All – A New Housing Plan for Ireland proposed a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.
The Residential Zoned Land Tax was introduced in the Finance Act 2021. The process to identify land to which the tax applies is now underway and the tax will be payable from 2024.
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 locations. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing.
The RZLT process has two parts:
1) Identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of draft and supplemental maps – see below.
2) Administration of the tax, which is to be undertaken by the Revenue Commissioners from 2024 onwards.
In order to implement the tax Cork City Council has prepared a draft map of the land considered to be in scope for the RZLT as of October 1, 2022.
The draft map is available at the online map viewer online map viewer and available to view at the Planning Counter in City Hall, Anglesea Street, Cork T12 T997 during the opening hours of 10am to 4pm Monday to Friday.
Any interested individuals or parties may make submissions in respect of land on the draft map.
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 draft map from November 1st 2022 until January 1st 2023 inclusive. These submissions can challenge the inclusion of particular lands on the draft map on the basis that:
- those lands do not meet the criteria set out within the relevant legislation;
- the date on which the land is considered to meet this criteria;
- or can request a change of zoning.
During the draft map stage, submissions can also identify additional land which appears to meet the criteria and which may be placed on the supplemental map.
Submissions can be made to:
Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria which determine the land in scope
Challenge the date the land is considered to be in scope
Request a change of zoning.
- Identify additional land which may fall into scope (for draft map only)
Please note your submission must clearly identify the site and outline what change (i.e. inclusion or 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).
For more details on the Residential Zoned Land Tax, how it is applied and what to know before making a submission please review the Residential Zoned Land Tax Residential Zoned Land Tax section on the Council Website.
The Public Consultation Period relating to the RZLT runs from 01 November 2022 up to 01 January 2023 at 11:59pm.
Making a Submission
The Draft Map will be on display from 9.00am Tuesday 1st of November 2022 until 11.59pm Sunday 1st of January 2023 inclusive and can be viewed at [link] or at the Planning Counter, Cork City Council, City Hall, Anglesea Street, Cork from 10 a.m. to 4 p.m. Monday - Friday.
Submissions can be made to Cork City Council during the public display period from 9.00am Tuesday 1st of November 2022 until 11.59pm Sunday 1st of January 2023 inclusive by:
- Using this online submission portal
- Email to email@example.com
- By posting your submission to:
Residential Zoned Land Tax, Strategic and Economic Development, City Hall, Anglesea Street, Cork, T12 T997
Should you have any queries please email us on: firstname.lastname@example.org
In respect of making any submission, be it by the landowner or a third party, please note the following:
- The personal information (data) collected during the consultation process is collected for the purpose of receiving and dealing with submissions.
- Contact details provided may be used to contact a submitter who claims to be the landowner of a particular site. This will be to request evidence as is necessary to prove their ownership of the site, as per 653D(4) of the Taxes Consolidation Act 1997 or request further information from the landowner as per 653E(2) of the Taxes Consolidation Act 1997.
- A local authority may, where it considers it necessary for the purposes of making the determination, within 21 days from the date referred to in 653D(1) of the Taxes Consolidation Act 1997, request further information from Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.
- For further information on how Cork City Council processes Personal Data please see our Privacy Statement Privacy Statement
- Please identify any parts of your submission which contain personal or commercially sensitive data which you do not wish to be published.
If further information is required on the 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 via ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’. here
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 update of the final map which will be published on 1 December 2023. 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.
Queries on administration of the tax should be made to the Revenue Commissioners website–This includes queries on;
- What constitutes a relevant site for the purpose of RZLT
- Liable persons
- Amount of residential zoned land tax
- Obligation to register
- Obligation on liable person to prepare and deliver return
- Deferral of residential zoned land tax
City Council is subject to the requirements of the Freedom of Information Act, 2014, the Data Protection Act, 2018 and to the General Data Protection Regulations GDPR).
In order to assist us in complying with Data Protection and GDPR, if making a submission by post or by email, please include your name and contact details (and where relevant, details of any organisation, community group or company etc., which you represent), on a separate sheet to the content of your submission/ observation.