Residential Zoned Land Tax
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 set out by Government, Cork County Council has prepared a Draft Residential Zoned Land Tax 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.
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.
Submissions or observations regarding the Draft Residential Zoned Land Tax Map are hereby invited from landowners/members of the public during the period from Tuesday 1st November 2022 to Midnight on Sunday 1st January 2023 in either of the following two ways:
- On-line 'Make a Submission' 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”
All relevant documentation relating to this stage of the process is set out under Stage One - Draft Residential Zoned Land Tax (RZLT) Map below.
Draft Residential Zoned Land Tax (RZLT) Map
Department of Housing, Local Government and Heritage – Residential Zoned Land Tax
Residential Zoned Land Tax – Guidelines for Planning Authorities, June2022
Residential Zoned Land Tax, Your Questions Answered
Notes for Guidance - Taxes Consolidation Act 1997 Finance Act 2021 edition - Part 22A Residential Zoned Land Tax
Revenue Tax and Duty Manual – Guidance on Residential Zoned Land Tax, Part 22A-01-01
Cork County Development Plan 2022-2028
Contact Cork County Council at Tel: 021 4824306 or Email: firstname.lastname@example.org