A great opportunity to check in on what’s happening around your local area
18:02, 09 Feb 2026Updated 18:03, 09 Feb 2026
Houses along the River Lee in Cork
A new map published by the State shows all the areas across both Cork city and county that could soon be brought into use for housing, and where significant investment may be made in major developments.
The Residential Zoning Land Tax (RZLT) map is part of the Government’s Housing for All initiative and aims to incentivise developments in areas deemed suitable for residential use. The map shows all areas rezoned for housing under the programme, with landowners liable to pay tax if the land remains unused.
The measure aims to discourage landowners from holding on to large tracts of suitable residential land during the current housing crisis by levying a tax on the unused properties.
The tax is 3% of the property’s market value as assessed by the owner, and surcharges will be required if the landowner undervalues it. The tax for 2026 will be due from February and payable from 23 May. The administration of the tax is handled by Revenue, while the land zoning itself is handled by local authorities.
If you find your home included in one of these RZLT zones, you don’t need to worry, as any tax due on residential property is already covered under your Local Property Tax obligations. However, those with more than an acre of land attached to their home must register for RZLT, although they don’t have to pay it.
You can find the map for 2026 here, and if you want to look ahead to 2027, the Department of Housing has also published a draft map for next year, which can be found here. On the map, the areas marked in yellow are zoned for residential use, while those marked in red are mixed-use areas.
Members of the public can also make submissions to the draft map, highlighting areas they believe should either be zoned for housing or excluded from residential zoning. All submissions must be made by April 1 of this year.
For those who feel their property has been unfairly rezoned, an appeals process opened on February 1 and remains open until April 1 of this year. You can find details on how to make a submission on the Cork City Council website here and the Cork County Council website here.