Revenue Note for Guidance
A local authority will publish, no later than 1 December 2023, a final map for the purposes of the identifying land within the scope of residential zoned land tax.
A local authority will update the supplemental map previously published and, no later than 1 December 2023, publish a final map for the purposes of the tax. In preparing a final map a local authority will have regard to and reflect, as appropriate, the following in the final map:
(I) & (II) The final map will identify, and quantify in hectares, land satisfying the relevant criteria for inclusion on a map, and will specify the date on which land identified on a map first met the criteria for inclusion, when this date is after 1 January 2022.
Relevant Date: Finance Act 2021