Residential Zoned Land Tax Draft Map now available for public to view

8th November 2022

Cork City Council are advising members of the public they have until January 1^st 2023, to check and make submissions on draft maps that show lands in Cork City that will be subject to the new Residential Zoned Land Tax.

The Residential Zoned Land Tax is a new tax aimed at increasing housing supply by activating zoned, serviced residential development lands (including mixed-use lands) for housing. Greenfield and brownfield land which is identified and is zoned for housing (include land zoned mixed-use) will be subject to tax from 2024. The tax is a commitment under Housing for All, the Government’s housing plan to 2030.

The Draft Map is now available to view on Cork City Council’s website and in its public offices. The Draft Map shows lands that will be subject to the new Residential Zoned Land Tax. Landowners and third parties have until January 1^st 2023 to make a submission to Cork City Council about whether or not land on the map meets the criteria for being subject to the tax.

They can:

1. Make a suggested correction to the Draft Residential Zoned Land Tax Map if they feel that the land included on the map does not meet the criteria, or they disagree with the date on which the maps states the land met the criteria
2. Request a change of zoning of their land so that it is not subject to the tax
3. Identify other land that should be subject to the tax

Urging people to check the Draft Map, Director of Services for Strategic & Economic Development, Fearghal Reidy from Cork City Council said:

“I would strongly urge members of the public to assess the Draft Map published on Cork City Council’s website and, if required, make a submission before January 1^st 2023. Cork City requires increased housing supply to meet our housing needs and the new tax aims to incentivise landowners to develop housing on serviced lands zoned for housing, both land with existing planning permission and land without.”

The Residential Zoned Land Tax is an annual tax, which will be first due in 2024 in respect of lands included on the final maps to be published by local authorities on 1 December 2023. The Residential Zoned Land Tax will apply annually at a rate of 3% of the market value of the land. The tax will be administered on a self-assessed basis.

Homeowners will not have to pay the Residential Zoned Land Tax if they own a residential property which appears on the local authorities’ Residential Zoned Land Tax Maps, but which is subject to the Local Property Tax (LPT). If a homeowner owns such a residential property, and the land/gardens/yards attached to it are greater than 0.4047 hectares, they will have to register for the Residential Zoned Land Tax with the Revenue Commissioners, but they will not be liable to pay the tax. It will be possible to register for the tax from late 2023 onwards.

A homeowner may have to pay the tax if they own a residential property that appears on the local authorities’ Residential Zoned Land Tax maps that is not subject to the LPT.

Cork City Council’s Draft Map can be viewed on Cork City Council’s website or at its public offices.

More information on the measure can also be found at http://www.gov.ie/rzlt or on Cork City Council's website at https://www.corkcity.ie/en/council-services/services/planning/derelict-vacant-sites-and-residential-zoned-land-tax/residential-zoned-land-tax.html

The open consultation portal is available at: https://consult.corkcity.ie/en/consultation/cork-city-council-consultation-residential-zoned-land-tax-draft-map

Members of the public can also submit their queries to: rzlt@corkcity.ie