Cork City Council Consultation on Residential Zoned Land Tax Annual Draft Map for 2027 and opportunity to make Rezoning Requests on Final Map for 2026
The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act, 2021. The aim of the tax is to activate vacant land for residential purposes to increase new housing supply. The process to identify land to which the tax applies is ongoing. The identification and mapping of land in scope for the tax is undertaken by Local Authorities through the publication of annual draft and final maps.
The public and landowners have the opportunity to make submissions on the DRAFT ANNUAL MAP 2027, proposing to include or exclude land from the RZLT.
Landowners have the opportunity to make submissions to the FINAL MAP 2026, proposing to re-zone lands from residential land use to non-residential land use.
Please note that although they are included on these maps, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a rezoning request or submission to remove this type of residential property from the map.
The tax for 2026 will be due from February and payable from May 2026. Please note that the administration of the tax is a matter for the Revenue Commissioners.
Please find a link to the Annual Draft Map 2027here:Draft Map 2027
The DRAFT map for 2027, published by 1 February 2026, identifies land that may be liable for the tax in 2027. Owners of such land – and interested third parties - may make submissions regarding the inclusion of land on this draft map – these submissions must be made by 1 April 2026.
This map will be available from 9am on 1 February 2026 until 11.59pm 1April 2026 inclusive and on request at the Planning Counter, Cork City Council, City Hall, Anglesea Street, Cork from 10am to 4pm Monday - Friday from 3 February to April 1 inclusive.
Submissions can be made by 1 April 2026 to:
Identify additional land that may fall into scope, but is not included in the annual draft map for 2027;
Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria that determines the land in scope;
Challenge the date from which the land is considered to be in scope; and/or
By post to: RZLT, Strategic Planning & Heritage Section, Planning & Integrated Development Directorate, Cork City Council, Floor 2, City Hall, Anglesea Street, Cork T12 T997
Please only use the email or postal option if an online submission is not possible.
Should you have any queries please email us on: rzlt@corkcity.ie
Final map for 2026 (published by 31 January)
Please find a link to the final map here: Final Map 2026
An additional provision was made in the Finance Act, 2024 and repeated in the Finance Act, 2025, facilitating a further round of rezoning requests to remove land from liability to the tax. Rezoning requests can only be made for land identified on the final annual map for 2026, published by 31 January 2026. Rezoning requests for other land will not be considered.
Submissions requesting a change of zoning are considered by the local authority. The rezoning request must be made to Cork City Council between 1 February and 1 April 2026.
A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April from the local authority to the landowner.
The local authority will communicate in writing to the landowner its decision on whether to progress with an intended variation to the statutory land use plan by 30 June 2026.
Decisions on rezoning requests cannot be appealed to An Coímisiún Pleanála.
The rezoning request acknowledgement letter can be used to support a claim for an exemption from the tax for 2026. This claim must be made in the 2026 annual return, which must be made to the Revenue Commissioners on or before 23 May 2026.
Making a Rezoning Submission to the Final Map 2026
The Final Map 2026 can be viewed from 9am 31 January until 11.59pm 1April 2026 inclusive, or by request at the Planning Counter, Cork City Council, City Hall, Anglesea Street, Cork from 10am to 4pm Monday - Friday from 3 February 2026 to 1 April 2026 inclusive.
Submissions can be made to Cork City Council during the public display period from 9.00am January 31 until 11.59pm 1 April 2026 inclusive by:
By posting your submission to:RZLT, Strategic Planning & Heritage Section, Planning & Integrated Development Directorate, Cork City Council, Floor 2, City Hall, Anglesea Street, Cork T12 T997
Please only use the email or postal option if an online submission is not possible.
Should you have any queries please email us on: rzlt@corkcity.ie
Landowner Rezoning Requests
If you are making a rezoning request in respect of land that you own, or on behalf of a landowner, please note the following:
Your name and address must be included in the submission.
Submissions must be accompanied by an Ordnance Survey map showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas) suitable to identify the land in question. Please note the local authority may request proof of site ownership.
Please note that a submission requesting a change in zoning can only be made in relation to land that is already on the final map for 2026, published by 31 January 2026.
Where a land use zoning change is sought, the submission must be received on or before 1 April.
The landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances, such as their desire to continue with an ongoing economic activity they wish to bring to the local authority’s attention. Any information to support the claims of ongoing economic use should be submitted as part of the rezoning request.
What Happens Next
The Local Authority will evaluate all written submissions. Then, it will decide and issue a written response to landowners' submissions. Before publishing the final map each year, it will take key steps, including the following:
Annual Draft Map
Submissions received in relation to the annual draft map will be published via the Cork City Council Consultation Portal by 11 April each year (note: personal data, i.e. name, address of submitter and contact details of the submitter, are redacted, but location of lands to which the submission relates are published along with the grounds of the submission).
Where a landowner requests the exclusion of their land from the annual draft map on the basis that it does not meet the criteria for being in scope, or challenges the date from which land on the map met this criteria, the local authority must notify the owner of its decision not later than 1 July each year.
An appeal of the local authority decision on a landowner’s submission on the annual draft map must be lodged by the landowner with An Coímisiún Pleanála by 1 August each year.
Where a person has requested the addition of a site to the draft map and the local authority considers that site satisfies the relevant criteria, then it will be identified on the next annual draft map, which will be published by the local authority on the following 1 February.
Can I appeal a decision of the local authority?
A landowner has until 1 August 2026 to appeal the local authority decision regarding submissions made on the Draft Map 2027 only. Appeals may be made to in respect of the exclusion of their site from the annual draft map for 2027 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. Appeals must be made in writing to An Coímisiún Pleanála 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.
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, or request further information from the landowner.
A local authority may, where it considers it necessary for the purposes of making the determination, 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 GDPR - Cork City CouncilPlease identify any parts of your submission which contain personal or commercially sensitive data which you do not wish to be published.
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.
Q4. Do you wish to identify a site to be included or excluded on the register liable for the Residential Zoned Land Tax? Inclusion/Exclusion
Q5. For sites to be excluded please indicate Parcel ID(s) for sites referenced on the draft map (Format: CCLAXXX)
Q6. Give reasons why you wish your site to be included/excluded.
Q7. Do you wish to appeal the date on which the site was identified to be included? Yes/No
Q8. Declaration I have submitted an OSI Map identifying the site as is required in the legislation if you are the landowner. Yes/No
Q9. I wish to make a rezoning submission requesting a change of zoning to non residential permitted use to remove said lands from the residential zoned land tax database/register map. Yes/No
Cork City Council Consultation on the Residential Zoned Land Tax 2026
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Cork City Council Consultation on Residential Zoned Land Tax Annual Draft Map for 2027 and opportunity to make Rezoning Requests on Final Map for 2026
The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act, 2021. The aim of the tax is to activate vacant land for residential purposes to increase new housing supply. The process to identify land to which the tax applies is ongoing. The identification and mapping of land in scope for the tax is undertaken by Local Authorities through the publication of annual draft and final maps.
The public and landowners have the opportunity to make submissions on the DRAFT ANNUAL MAP 2027, proposing to include or exclude land from the RZLT.
Landowners have the opportunity to make submissions to the FINAL MAP 2026, proposing to re-zone lands from residential land use to non-residential land use.
Please note that although they are included on these maps, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a rezoning request or submission to remove this type of residential property from the map.
The tax for 2026 will be due from February and payable from May 2026. Please note that the administration of the tax is a matter for the Revenue Commissioners.
FAQ: RZLT - Your Questions Answered 2026
Further information on the RZLT is available here Residential Zoned Land Tax - Cork City Council
For any further queries please email: rzlt@corkcity.ie
Draft Map for 2027
Please find a link to the Annual Draft Map 2027 here: Draft Map 2027
The DRAFT map for 2027, published by 1 February 2026, identifies land that may be liable for the tax in 2027. Owners of such land – and interested third parties - may make submissions regarding the inclusion of land on this draft map – these submissions must be made by 1 April 2026.
This map will be available from 9am on 1 February 2026 until 11.59pm 1 April 2026 inclusive and on request at the Planning Counter, Cork City Council, City Hall, Anglesea Street, Cork from 10am to 4pm Monday - Friday from 3 February to April 1 inclusive.
Submissions can be made by 1 April 2026 to:
For any queries please email: rzlt@corkcity.ie
Making a Submission to the Annual Draft Map 2027
forumSubmissions may be made as follows:
Submissions can be made to Cork City Council during the public display period from 9.00am 1 February 2026 until 11.59pm 1 April 2026 inclusive by:
Please only use the email or postal option if an online submission is not possible.
Should you have any queries please email us on: rzlt@corkcity.ie
Final map for 2026 (published by 31 January)
Please find a link to the final map here: Final Map 2026
An additional provision was made in the Finance Act, 2024 and repeated in the Finance Act, 2025, facilitating a further round of rezoning requests to remove land from liability to the tax. Rezoning requests can only be made for land identified on the final annual map for 2026, published by 31 January 2026. Rezoning requests for other land will not be considered.
Submissions requesting a change of zoning are considered by the local authority. The rezoning request must be made to Cork City Council between 1 February and 1 April 2026.
The rezoning request acknowledgement letter can be used to support a claim for an exemption from the tax for 2026. This claim must be made in the 2026 annual return, which must be made to the Revenue Commissioners on or before 23 May 2026.
Making a Rezoning Submission to the Final Map 2026
The Final Map 2026 can be viewed from 9am 31 January until 11.59pm 1 April 2026 inclusive, or by request at the Planning Counter, Cork City Council, City Hall, Anglesea Street, Cork from 10am to 4pm Monday - Friday from 3 February 2026 to 1 April 2026 inclusive.
Submissions can be made to Cork City Council during the public display period from 9.00am January 31 until 11.59pm 1 April 2026 inclusive by:
Please only use the email or postal option if an online submission is not possible.
Should you have any queries please email us on: rzlt@corkcity.ie
Landowner Rezoning Requests
If you are making a rezoning request in respect of land that you own, or on behalf of a landowner, please note the following:
What Happens Next
The Local Authority will evaluate all written submissions. Then, it will decide and issue a written response to landowners' submissions. Before publishing the final map each year, it will take key steps, including 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 site satisfies the relevant criteria, then it will be identified on the next annual draft map, which will be published by the local authority on the following 1 February.
Can I appeal a decision of the local authority?
A landowner has until 1 August 2026 to appeal the local authority decision regarding submissions made on the Draft Map 2027 only. Appeals may be made to in respect of the exclusion of their site from the annual draft map for 2027 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. Appeals must be made in writing to An Coímisiún Pleanála 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.
In respect of making any submission, be it by the landowner or a third party, please note the following:
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).
Cork City Council’s GDPR policy and Privacy Policy is available on our website at https://www.corkcity.ie/en/council-services/public-info/gdpr/ or hardcopy from our offices at City Hall, Anglesea Street, Cork.
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.
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