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.
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 to view online 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. This is dealt with in further detail below.
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 were made by the public on the draft map from November 1st 2022 until January 1st 2023. 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 so falls into scope and which may be placed on the supplemental map.
Only submissions received before 11.59pm on Sunday 1st January 2023 were considered.
A supplemental map will be published on 1 May 2023 identifying additional land considered to be in scope as a result of a change of zoning, servicing or where the local authority becomes aware of the fact that land, which didn’t appear on the draft map, may meet the criteria for being in scope, such as where this has been identified during submissions. The supplemental map will also be on public display and open to submissions which may challenge the inclusion of additional land on the map.
Land appearing on both the draft and supplemental maps, as amended to take into account the outcome of submissions made in respect of the land on these maps, will be included on the final map of land in scope for the tax in the local authority area to be published on 1 December 2023. This land will be subject to the tax unless it is exempt as a residential property, as outlined above.
The RZLT map as prepared and published by the local authorities includes lands that meet the relevant criteria for inclusion on the map as set out in the legislation.
The administration of the RZLT is a matter for the Revenue Commissioners.
The legislation underpinning the RZLT may be found at Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found here.
The Residential Zoned Land Tax Guidelines, as prepared and published by the Department of Housing, Local Government and Heritage, to aid planning authorities in publishing the maps can be viewed here.
You can find answers to some frequently asked questions about the RZLT and how to make a submission here.
The Supplemental Map is available to view online.
Alternatively, a copy of the Draft or Supplemental Map (depending on consultation period) is available to view at the Planning Counter, City Hall between 10.00am to 4.00pm Monday to Friday.
Draft map stage - submissions closed
The Draft Map is available to view online.
Cork City Council prepared and published a draft map of the land considered to be in scope for the RZLT on 1 November 2022. Submissions could be made in respect of land on the draft map up to 1 January 2023. Submissions could challenge the inclusion of land on the draft map, the date on which land was considered to fall within the scope of the tax, or request a change in zoning. Submissions could also identify additional land considered to be in scope for the tax.
If you made a submission on the draft map relating to land you own, Cork City Council has been in touch with you in relation to the outcome of their consideration of your submission.
Supplemental map stage – submissions open until June 1, 2023
As a consequence of submissions made on the draft maps or due to amendments to zonings or servicing status or due to other information being available identifying land, Cork City Council has prepared a supplemental map of the land considered to be in scope for the RZLT as of April 1, 2023.
The supplemental map is available 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.
The Supplemental map will be on display from 1st of May 2023 to 1st of June 2023 inclusive and members of the public are welcome to make a submission by:
Submissions can be made to:
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).
If you are making a submission in respect of land that you own or on behalf of the landowner, please note the following:
If you are making a submission about land that you don’t own then you are a third-party submitter. Third parties cannot make a submission in relation to zoning.
In your submission you should include:
In respect of making any submission, be it by the landowner or a third party, please note the following:
All written submissions will be evaluated. A written determination will be made by the Local authority regarding submissions by landowners. Key steps the local authority will take prior to publishing a final map include, but are not limited to the following.
Draft Map
Supplemental Map
Further information on the process is available in ‘Residential Zoned Land Tax - Guidelines for Planning Authorities’ as published by the Department of Housing, Local Government and Heritage here.
A landowner has until 1 May 2023 to appeal the local authority decision regarding submissions made in respect of the draft map to An Bord Pleanála and until 1 September 2023 to appeal the local authority decision regarding submissions in respect of the supplemental map. 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 a draft or supplemental map.
If further information is required on the draft map process or on making a submission please check ‘Your Questions Answered’. 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’.
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.
Having regard to the respective roles of local authorities and the Revenue Commissioners in the RZLT process, queries on the mapping should be made to Cork City Council by
Residential Zoned Land Tax
Strategic and Economic Development
City Hall
Anglesea Street
Cork
T12 T997
This includes queries on;
Queries on administration of the tax should be made to the Revenue Commissioners website–This includes queries on;
My house and garden is contained on the map. What is the consequence?
Your house and garden is identified on the map because it meets the criteria for the tax, which is based on residential led zonings and servicing by infrastructure suitable for provision of housing. The house and garden are not liable for the tax, as long as the house is subject to Local Property Tax (LPT).
Do I need to make a submission?
It’s not necessary. Even if your house is identified on the maps, residences are not liable for the tax where they are subject to LPT.
What if my garden is greater than 0.4047ha (1 acre) –
If your garden is greater than this size, then you need to register for the RZLT with the Revenue Commissioners, however your house and garden will not be liable for the tax. You will be able to register for RZLT from late 2023 onwards. No action needs to be taken to register at this time. Please see revenue.ie for details closer to the time.
Section 653B of the Taxes Consolidation Act 1997 states:-
In this Part, a reference to land which satisfies the relevant criteria is a reference to land that—
(a) is included in a development plan, in accordance with section 10(2) (a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—
(i) solely or primarily for residential use, or
(ii) for a mixture of uses, including residential use,
(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and
(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains, but which is not land—
(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provides services to residents of adjacent residential areas,
(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle,
(iii) that it is reasonable to consider is required for, or is integral to, occupation by—
(I) social, community or governmental infrastructure and facilities, including infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,
(II) transport facilities and infrastructure,
(III) energy infrastructure and facilities,
(IV) telecommunications infrastructure and facilities,
(V) water and wastewater infrastructure and facilities,
(VI) waste management and disposal infrastructure, or
(VII) recreational infrastructure, including sports facilities and playgrounds,
(iv) that is subject to a statutory designation that may preclude development, or
(v) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.
