Cork City Council Consultation on Residential Zoned Land Tax Annual Draft Map for 2026 and opportunity to make Rezoning Requests on Final Map for 2025
The Residential Zoned Land Tax (RZLT) is a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.
The public and landowners have the opportunity to make submissions on the DRAFT ANNUAL MAP 2026, proposing to include or exclude land from the RZLT.
Landowners have the opportunity to make submissions to the FINAL MAP 2025, 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.
DRAFT Map for 2026
The DRAFT map for 2026, which will be published by 1 February 2025, identifies land that may be liable for the tax in 2026. 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 2025. Click here to see more detail.
Submissions can be made by 1 April 2025 to:
Identify additional land that may fall into scope, but is not included in the annual draft map for 2026;
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
Support the proposed exclusion of their land.
Making a Submission to the Annual Draft Map 2026
The Annual Draft Map 2026 will be on display from 9.00am 1 February 2025 until 1April 2025,11.59pm inclusive and can be viewed here or at the Planning Counter, Cork City Council, City Hall, Anglesea Street, Cork from 10 a.m. to 4 p.m. Monday - Friday.
forumSubmissions may be made as follows:
Submissions can be made to Cork City Council during the public display period from 9.00am 1 February 2025 until 11.59pm 1st April 2025 inclusive by:
Using this Online Consultation Portal
Please only use the email or postal option if an online submission is not possible:
By posting your submission to: Development Plan Submissions, Strategic and Economic Development, City Hall, Anglesea Street, Cork, T12 T997
Should you have any queries please email us on: rzlt@corkcity.ie
RZLT Final map for 2025 (published 31 January)
An additional provision was made in the Finance Act 2024, 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 2025, published on 31 January 2025. 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 the relevant local authority between 1 February and 1 April 2025.
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 2025.
Decisions on rezoning requests cannot be appealed to An Bord Pleanála.
The rezoning request acknowledgement letter can be used to support a claim for an exemption from the tax for 2025. This claim must be made in the 2025 annual return, which must be made to the Revenue Commissioners on or before 23 May 2025.
Making a Rezoning Submission to the Final Map 2025
The Final Map 2025 will be on display from 9.00am 31 January 2025 until 1April 2025,11.59pm inclusive and can be viewed here 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 1 February 2025 until 11.59pm 1st April 2025 inclusive by:
Using this online submission portal
Please only use the email or postal option if an online submission is not possible:
Development Plan Submissions, Strategic and Economic Development, City Hall, Anglesea Street, Cork, T12 T997
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 2025, published on 31 January 2025.
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:
2026 Annual Draft Map
Submissions received in relation to the annual draft map will be published on the local authority website by 11 April 2025 (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 2025.
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 Bord Pleanála by 1 August 2025.
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 2025 to appeal the local authority decision regarding submissions made on the Draft Map 2026 only. Appeals may be made to An Bord Pleanála in respect of the exclusion of their site from the annual draft map for 2026 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 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.
C4. Do you wish to identify a site to be included or excluded on the register liable for the Residential Zoned Land Tax? Inclusion/Exclusion
C5. For sites to be excluded please indicate Parcel ID(s) for sites referenced on the draft map (Format: CCLAXXX)
C6. Give reasons why you wish your site to be included/excluded.
C7. Do you wish to appeal the date on which the site was identified to be included? Yes/No
C8. Declaration I have submitted an OSI Map identifying the site as is required in the legislation if you are the landowner. Yes/No
C9. 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
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Cork City Council Consultation on Residential Zoned Land Tax Annual Draft Map for 2026 and opportunity to make Rezoning Requests on Final Map for 2025
The Residential Zoned Land Tax (RZLT) is a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.
The public and landowners have the opportunity to make submissions on the DRAFT ANNUAL MAP 2026, proposing to include or exclude land from the RZLT.
Landowners have the opportunity to make submissions to the FINAL MAP 2025, proposing to re-zone lands from residential land use to non-residential land use.
Further information on the RZLT is available Residential Zoned Land Tax - Cork City Council
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.
DRAFT Map for 2026
The DRAFT map for 2026, which will be published by 1 February 2025, identifies land that may be liable for the tax in 2026. 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 2025. Click here to see more detail.
Submissions can be made by 1 April 2025 to:
Making a Submission to the Annual Draft Map 2026
The Annual Draft Map 2026 will be on display from 9.00am 1 February 2025 until 1 April 2025,11.59pm inclusive and can be viewed here or at the Planning Counter, Cork City Council, City Hall, Anglesea Street, Cork from 10 a.m. to 4 p.m. Monday - Friday.
forumSubmissions may be made as follows:
Submissions can be made to Cork City Council during the public display period from 9.00am 1 February 2025 until 11.59pm 1st April 2025 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
RZLT Final map for 2025 (published 31 January)
An additional provision was made in the Finance Act 2024, 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 2025, published on 31 January 2025. 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 the relevant local authority between 1 February and 1 April 2025.
The rezoning request acknowledgement letter can be used to support a claim for an exemption from the tax for 2025. This claim must be made in the 2025 annual return, which must be made to the Revenue Commissioners on or before 23 May 2025.
Making a Rezoning Submission to the Final Map 2025
The Final Map 2025 will be on display from 9.00am 31 January 2025 until 1 April 2025,11.59pm inclusive and can be viewed here 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 1 February 2025 until 11.59pm 1st April 2025 inclusive by:
Please only use the email or postal option if an online submission is not possible:
Development Plan Submissions, Strategic and Economic Development, City Hall, Anglesea Street, Cork, T12 T997
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:
2026 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 2025 to appeal the local authority decision regarding submissions made on the Draft Map 2026 only. Appeals may be made to An Bord Pleanála in respect of the exclusion of their site from the annual draft map for 2026 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 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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