Residential Zoned Land Tax

Cork County Council has prepared an annual draft map for 2026, identifying the land considered to be in scope for the RZLT as of January 1 2025. 

The Annual Draft Map may be viewed in electronic form at the following locations:

1. Via the 'Residential Zoned Land Tax Annual Draft Map' button below.
2. Planning Department, Floor 1, County Hall, Cork.
3. County Library and Branch Libraries (Please check at your local library regarding opening times and availability of PCs for accessing electronic format).

If you have any queries with regard to the policy content of the documents arising from viewing them at the above locations, please contact Cork County Council at (021) 4824306 or email rzlt@corkcoco.ie or please consult a list of FAQs available to view at Cork County Council Residential Zoned Land Tax (RZLT) FAQ or via the button below.

Any interested individuals or parties may make submissions in respect of land on the annual 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.

Land appearing on the annual draft maps, taking into consideration submissions, will be included on the annual final map of land in scope for the tax in the local authority area. This map will be published on 31 January 2026. This land may be subject to the tax in 2026, unless it is a residential property subject to Local Property Tax or qualifies for other exemptions, as provided for in the legislation.

The RZLT map as prepared and published by the local authorities indicates 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 can be found in Part 22A of the Taxes Consolidation Act 1997. Guidance in respect of the administration of the tax may be found on the following link: www.revenue.ie.

The Department of Housing, Local Government and Heritage has published guidance on the Residential Zoned Land Tax. It aims to help planning authorities publish the maps. It can be viewed on the following link: www.gov.ie.

My house and garden is contained on the map. What is the consequence? 

Your house and garden are 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 the 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 Q1 2025 onwards. Please see revenue.ie for details regarding the registration process 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,

    (iia) the development of which would not conform with—

        (I) in a case in which the land is zoned in a development plan, the phased basis in accordance with which development of land is to take place under the plan, as detailed in the core strategy included in that plan in accordance with section 10(2A)(d) of the Act of 2000, or

        (II) in a case in which the land is zoned in a local area plan, the objective, consistent with the objectives and core strategy of the development plan for the area in respect of which the local area plan is prepared, of development of land on a phased basis, included in the local area plan in accordance with section 19(2) of the Act of 2000, 

on the date on which satisfaction of the criteria in this section is being assessed,

    (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.