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Planning

Making a rezoning request on a final map for 2026 (published 31 January)

An additional provision was made in the Finance Act 2024 and repeated in the Finance Act 2025, facilitating a further round of rezoning requests to remove land from liability to the tax.  Rezoning requests can only be made for land identified on the final annual map for 2026, published by 31 January 2026.  Rezoning requests for other land will not be considered.

Submissions requesting a change of zoning are considered by the local authority.  The rezoning request must be made to the relevant local authority between 1 February and 1 April 2026.

  • A rezoning request acknowledgement letter containing details of the recent planning history of the land will be issued by 30 April 2026 from the local authority to the landowner.
  • The local authority will communicate in writing to the landowner its decision on whether to progress with an intended variation to the statutory land use plan by 30 June 2026.
  • Decisions on rezoning requests cannot be appealed to An Coímisiún Pleanála.

 

The rezoning request acknowledgement letter can be used to support a claim for an exemption from the tax for 2026. This claim must be made in the 2026 annual return, which must be made to the Revenue Commissioners on or before 23 May 2026.

 

Landowner Rezoning Requests

If you are making a rezoning request in respect of land that you own, or on behalf of a landowner, please note the following:

  • Your name and address must be included in the submission.
  • Submissions must be accompanied by an Ordnance Survey map showing the property at an appropriate scale, 1:1000 (urban areas) or 1:2500 (rural areas) suitable to identify the land in question. Please note the local authority may request proof of site ownership.
  • Please note that a submission requesting a change in zoning can only be made in relation to land that is already on the final map for 2026, published on 31 January 2026.
  • Where a land use zoning change is sought, the submission must be received on or before 1 April 2026.
  • The landowner should set out why the change in zoning is in the interest of the proper planning and sustainable development of the area, as well as any other circumstances, such as their desire to continue with an ongoing economic activity they wish to bring to the local authority’s attention. Any information to support the claims of ongoing economic use should be submitted as part of the rezoning request.

 

Submissions or observations may be made either,

 

 Or

 

  • in writing to the Senior Executive Officer, Planning Department, Kildare County Council, Áras Chill Dara, Devoy Park, Naas. Co. Kildare