Residential Zoned Land Tax

A residential building site

The Residential Zoned Land Tax was introduced by the Government in Budget 2022 under Part 22A of Taxes Consolidation Act (TCA) 1997 by the Finance Act 2021.  

The principal purpose of the residential zoned development land tax is to encourage the timely activation of zoned and serviced residential development land for housing, rather than to raise revenue. 

The measure is intended to activate existing planning permissions and zonings where housing is permitted and where the land is connected to, or has access to services, but remains undeveloped. It is primarily intended to influence behaviour towards increased housing output. The operation of the measure will in the first instance, be through the preparation of maps which identify land which falls within scope of the tax, by virtue of appropriate zoning and servicing.  

In order to fulfil the requirements of the Finance Act, 2021 (as amended) as set out by Government, Cork County Council has prepared a Residential Zoned Land Tax Annual Draft Map identifying the lands in scope for the tax within its functional area.

Residential properties and their residential curtilage, notwithstanding that they may be included on the draft map, shall not be chargeable to the residential zoned land tax. 

For lands that may be chargeable to the residential zoned land tax, that tax liability will not be fall due until 1st February 2025.

The administration of the tax measure will be undertaken by the Revenue Commissioners, not by Cork County Council.   Cork County Council are required to publish the relevant map and undertake public consultation on the map.

Cork County Council completed the 2024 RZLT process on 1st December 2023 with the publication of its Final Annual Map. As announced in Budget 2024 the first liability date for the RZLT has been deferred from 1st February 2024 to 1st February 2025. 

Cork County Council has now commenced the annual process of updating its RZLT map. The Annual Draft Map has been prepared for the purposes of identifying land that satisfies the relevant criteria and is to be subject to the residential zoned land tax.

An electronic annual draft map, prepared under Section 653C, as modified by Section 653M of the Taxes Consolidation Act 1997, has been published on the website maintained by Cork County Council and is available for online inspection at its offices.

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 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.

Submissions To Annual Draft Map

Submissions or observations regarding the Annual Draft Map are hereby invited from landowners/members of the public during the following periods:

  1. Please note that submissions or observations regarding the inclusion or exclusion of sites from the Draft Residential Zoned Land Tax Map Process for 2024 are now closed.
  2. For submissions relating to requesting a variation of the zoning of that land – from Thursday 1st February 2024 to Midnight on Friday 31st May 2024.

Submissions may be made in either of the following two ways:

  • By clicking the  'Make a Submission' button below and following the instructions provided. (Please resize large attachments to avoid any technical issues).


  • In written form to the Senior Planner, Planning Policy Unit, Cork County Council, Floor 13, County Hall, Cork.  All hard copy submissions should be clearly headed with  “Submission to the Draft Residential Zoned Land Tax Map”.

A Step-by-Step Guide on how to make a submission is available at 'Step by step guide on how to make an online submission' or by clicking the button below.

Cork County Council cannot accept email submissions.

Please make your submission by one medium only i.e. via the website or in hard copy. This will avoid the duplication of submission reference numbers and will streamline the process. 

Where possible, please include your name and address on a separate page to the content of your submission in order to assist Cork County Council in complying with the provisions of the Data Protection Act. Your assistance on these issues is appreciated. 

Because of the large volume of submissions expected and the timing of the conclusion of the consultation period landowners/members of the public are advised to make their submissions/observations to the Council well in advance of the closing date.

Please note that in accordance with Section 653D (2) of the Finance Act 2021 (as amended), all valid submissions received by the Council shall be published on the Cork County Council website within 10 working days of its receipt by the Council. 

The process is an open and public process and therefore your submission (in part or in total) will be available to view online on this page.

Freedom of Information Act, 2014 and Data Protection Act, 2018:

Cork County 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).

Please be aware that in order to process those submissions that contain certain GDPR Special Categories of data/Sensitive Personal Data as defined by Article 9 of the GDPR explicit consent to the processing of the special categories of data must be provided by the person to whom the data refers.

It is necessary for the Council to collect some personal information in order to process your submission. Legally we can process this information in the exercise of official authority vested in the Council.  The protection of your personal data is a key priority for the Council and your data will be processed in line with our Privacy Policy or hardcopy from our offices at County Hall, Carrigrohane Road, Cork.

Should you have any questions about our privacy policy or the information we hold about you please contact us by email to or write to us at Data Protection Officer, Cork County Council, County Hall, Carrigrohane Road, Cork.  Please do not send submissions / observations on the Draft Residential Zoned Land Tax Map to the Data Protection Officer. Only submissions/observations made to the Planning Policy Unit in either of the two ways outlined above, will be considered before the completion of the Final Residential Zoned Land Tax Map.

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Residential Zoned Land Tax Annual Draft Map