|
|
|
Residential zoned land tax
|
| |
92. (1) Section 653B of the Principal Act is amended by the insertion of the following paragraph after paragraph (ii):
|
|
| |
“(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,”.
|
|
| |
(2) Section 653I of the Principal Act is amended—
|
|
| |
(a) by the substitution of the following subsection for subsection (1):
|
|
| |
“(1) A person, who is the owner of such lands, may make a submission in writing—
|
|
| |
(a) before 1 January 2023, to a local authority on a draft map published in accordance with section 653C,
|
|
| |
(b) before 1 June 2023, to a local authority on a supplemental map published in accordance with section 653F, or
|
|
| |
(c) before 31 May 2024, to a local authority on a draft map published in accordance with section 653C(2), as applied, in accordance with section 653M(2)(a), for the purpose of the revision of a final map for the year 2025 in accordance with section 653M(1),
|
|
| |
requesting a change to the zoning of lands included in the draft map or supplemental map, as the case may be.”,
|
|
| |
and
|
|
| |
(b) by the substitution of the following subsection for subsection (4):
|
|
| |
“(4) Where a submission is made in accordance with subsection (1), the local authority shall—
|
|
| |
(a) evaluate the submission,
|
|
| |
(b) consider whether to propose to make a variation under section 13 of the Act of 2000 or to reject the request for a change to the zoning of the lands, and
|
|
| |
(c) in a case in which a submission is made under subsection (1)(c), not later than 31 July 2024, notify the owner concerned of its decision to—
|
|
| |
(i) reject the request for a change to the zoning of lands, or
|
|
| |
(ii) propose to make a variation to a development plan under section 13 of the Act of 2000.”.
|
|
| |
(3) The Principal Act is amended by the substitution of the following section for section 653K:
|
|
| |
“Final map
|
|
| |
653K. A local authority shall—
|
|
| |
(a) taking into account the inclusion of sites in the supplemental map prepared by it,
|
|
| |
(b) having given due consideration to the submissions, if any, received by it in accordance with sections 653D and 653G regarding the date on which land constituting a site first satisfied the relevant criteria,
|
|
| |
(c) reflecting the determinations, if any, made under section 653E and 653H or, where any such determination has been appealed under section 653J, the decision in the appeal relating to that determination,
|
|
| |
(d) reflecting changes to the zoning of land as a result of—
|
|
| |
(i) a review of the development plan concerned carried out under section 11 of the Act of 2000,
|
|
| |
(ii) the variations, if any, made to the development plan concerned under section 13 of the Act of 2000, or
|
|
| |
(iii) the making or amendment of a local area plan under section 20 of the Act of 2000,
|
|
| |
since the publication by the local authority of a draft map in accordance with section 653C, as a result of which the land is no longer land which satisfies the relevant criteria,
|
|
| |
(e) reflecting the determination of applications, if any, made—
|
|
| |
(i) to retain unauthorised development, pursuant to section 34(12C) of the Act of 2000, or
|
|
| |
(ii) for substitute consent, in accordance with section 177E of the Act of 2000,
|
|
| |
and
|
|
| |
(f) reflecting the effect of any changes in service capacity as regards water supply or wastewater treatment, as the case may be, as detailed in a register published by a statutory undertaker (within the meaning of the Act of 2000) since the publication by the local authority of a draft map in accordance with section 653C, as a result of which land having previously satisfied the relevant criteria no longer satisfies the relevant criteria,
|
|
| |
make such revisions to the draft map as it considers appropriate and publish, no later than 1 December 2023, a map (in this Part referred to as a ‘final map’) specifying—
|
|
| |
(I) the date on which land identified on the map first satisfied the relevant criteria, where that date is after 1 January 2022, and
|
|
| |
(II) the total area, in hectares, of land identified on the map.”.
|
|
| |
(4) Section 653O(1) of the Principal Act is amended by the substitution of “published under section 653M” for “published under section 653K or 653M, as the case may be,”.
|
|
| |
(5) Section 653Q(1)(a) of the Principal Act is amended by the substitution of “2025” for “2024”.
|
|
| |
(6) Section 653X(1) of the Principal Act is amended—
|
|
| |
(a) by the substitution of the following paragraph for paragraph (e):
|
|
| |
“(e) for the purposes of section 653AH, in section 959AA(1)—
|
|
| |
(i) ‘after the end of 4 years commencing at the end of the year in which a certificate of completion is lodged’ shall be substituted for ‘after the end of 4 years commencing at the end of the chargeable period in which the return is delivered’, and
|
|
| |
(ii) in paragraph (ii), ‘after the end of 4 years commencing at the end of the year in which a certificate of completion is lodged’ shall be substituted for ‘after the end of a period of 4 years commencing at the end of the chargeable period for which the return is delivered’;”,
|
|
| |
and
|
|
| |
(b) by the substitution of the following paragraph for paragraph (f):
|
|
| |
“(f) for the purposes of section 653AHA, in section 959AA(1)—
|
|
| |
(i) ‘after the end of 4 years commencing at the end of the year in which the relevant contract (within the meaning of section 653AHA) expires’ shall be substituted for ‘after the end of 4 years commencing at the end of the chargeable period in which the return is delivered’, and
|
|
| |
(ii) in paragraph (ii), ‘after the end of 4 years commencing at the end of the year in which the relevant contract (within the meaning of section 653AHA) expires’ shall be substituted for ‘after the end of a period of 4 years commencing at the end of the chargeable period for which the return is delivered’.”.
|
|
| |
(7) Section 653Z(2) of the Principal Act is amended by the substitution of “due” for “due and payable”.
|
|
| |
(8) Section 653AC(5) is amended by the substitution of “the error in the return is remedied” for “the error in the return of income is remedied”.
|
|
| |
(9) Section 653AD is amended by the insertion of the following subsections after subsection (6):
|
|
| |
“(7) This subsection applies where—
|
|
| |
(a) this section and section 653AH apply in respect of a site, and
|
|
| |
(b) the date specified in the notification under subsection (2) is before the date on which the commencement notice referred to in section 653AH(1)(c) is lodged.
|
|
| |
(8) Where subsection (7) applies, on the making of a claim by the liable person, residential zoned land tax deferred in accordance with section 653AH in respect of a site shall not be due and payable in respect of the site, or part of the site, affected in the manner described in subsection (1).
|
|
| |
(9) Where only part of the site is affected in the manner described in subsection (1), the amount of residential zoned land tax deferred in accordance with section 653AH that is not due and payable in accordance with subsection (8), shall be determined by the formula in subsection (6), subject to the following modifications:
|
|
| |
C shall be the amount of deferred tax which is not due and payable,
|
|
| |
T shall be the total amount of deferred residential zoned land tax in respect of the site,
|
|
| |
Apart shall be the area, in square metres, of the part of the site affected in the manner described in subsection (1), and
|
|
| |
Atotal shall be the total area, in square metres, of the site.”.
|
|
| |
(10) Section 653AE(1) of the Principal Act is amended by the substitution of the following paragraph for paragraph (c):
|
|
| |
“(c) a submission has been made under section 653I and the local authority has notified the owner concerned of its decision to propose to make a variation, but no variation has been made to the development plan as a consequence of that decision,”.
|
|
| |
(11) Section 653AF(4) of the Principal Act is amended by the substitution of “that arose from the date on which the relevant appeal was made until such time as the relevant appeal is determined” for “until such time as the relevant appeal is determined”.
|
|
| |
(12) Section 653AFA(4) of the Principal Act is amended by the substitution of “that arose from the date of the making of the application until such time as the application is determined” for “until such time as the application is determined”.
|
|
| |
(13) Section 653AFB is amended—
|
|
| |
(a) by the substitution of the following subsection for subsection (16):
|
|
| |
“(16) Where—
|
|
| |
(a) the application referred to in subsection (14) is determined by the local authority concerned such that permission to retain the unauthorised development is granted, or
|
|
| |
(b) the application referred to in subsection (14) is determined by An Bord Pleanála such that substitute consent is granted,
|
|
| |
the tax deferred on foot of the claim under subsection (6) or (7), as the case may be, shall not be due and payable.”,
|
|
| |
and
|
|
| |
(b) in paragraph (b) of subsection (18), by the substitution of “relevant appeal or relevant petition” for “relevant appeal”.
|
|
| |
(14) Section 653AH of the Principal Act is amended, in subsection (7A), by the substitution of “subsections (3) or (7)(b)” for “subsection (7)(b)”.
|
|
| |
(15) Section 653AI of the Principal Act is amended—
|
|
| |
(a) in paragraph (b) of subsection (10), by the substitution of “653AF(4)” for “653AF(3),”,
|
|
| |
(b) in paragraph (b) of subsection (11), by the substitution of “653AH(3)” for “653AH(4)”,
|
|
| |
(c) by the substitution of the following subsection for subsection (12):
|
|
| |
“(12) Notwithstanding subsection (9)(b), (10)(b), (10A)(b), (10B) or (11)(b), sections 653AE(4), 653AF(4), 653AFA(4), 653AFB(6) and (7) and 653AH(3) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(4), 653AFA(4), 653AFB(6) or (7) or 653AH(3), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person.”,
|
|
| |
and
|
|
| |
(d) by the substitution of the following subsection for subsection (13):
|
|
| |
“(13) Any charge on the land arising under subsections (9)(b), (10)(b), (10A)(b), (10B) or (11)(b) shall cease to apply where the residential zoned land tax to which the charge relates would not be payable by a beneficiary or beneficiaries, as the case may be, of the relevant site to which the charge relates, under section 653AE(5), 653AF(4)(a), 653AFA(5), 653AFB(9), 653AFB(13) or 653AH(7), as the case may be, had they been the liable person with respect to that relevant site at the date of death of the deceased person.”.
|
