Residential Zoned Land Tax (RZLT) Maps for Cork County Now Available to View
Cork County Council has published the final map for 2025 that show lands in County Cork which will be subject to the new Residential Zoned Land Tax (RZLT) in 2025. Landowners are encouraged to check the map.
These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefited from investment in the key services to support the delivery of housing. The tax will be due from February 2025 and payable from the 23rd of May 2025.
Landowners may make a request to the Council to change the zoning of this land until the 1st of April 2025. If certain conditions are met, a landowner may be exempt from the 2025 liability on foot of such a request.
Mayor of the County of Cork, Cllr. Joe Carroll said,
Méara
The Residential Zoned Land Tax was introduced under the Government’s ‘Housing For All’ Plan to activate vacant land for residential purposes. It aims to activate serviced, zoned land for residential or mixed use to boost housing supply and regenerate vacant, idle urban land.
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 annual draft and annual final maps.
2) Administration of the tax. This will be undertaken by the Revenue Commissioners.
In addition, the draft map for 2026 has also been published and identifies land that may be liable for the tax in 2026. Owners of such land – and interested third parties - may make submissions regarding the exclusion and inclusion of land on this draft map – these submissions must also be made by the 1st of April 2025.
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.
Information relating to the Residential Zoned Land Tax, the Annual Final Map for 2025, the Annual Draft Map for 2026, as well as a link to make a submissions can be found by following the link below.