Link Report

This report lists all the outbound links from Section 653AE under the heading Links from Section 653AE.

Sections and schedules within TaxSource Total linking to Section 653AE are listed under Links to Section 653AE (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 653AE
Act Linked to Context

https://www.irishstatutebook.ie/eli/2000/en/act/pub/0030/index.html

unresolved

(ii) a process has commenced under section 13 of the Act of 2000 section 13 of the Act of 2000 or section 58 of the Act of 2024 in relation to a variation of the development plan concerned, which would, if made, affect the zoning of the site, but that process has not concluded by a return date,

https://www.irishstatutebook.ie/eli/2000/en/act/pub/0030/index.html

unresolved

(7) Where a liable person makes a claim under subsection (4) and sells their interest in the relevant site before the appeal or judicial review, as the case may be, is determined or the process under section 13 of the Act of 2000 section 13 of the Act of 2000 or section 58 of the Act of 2024 in relation to the variation of the development plan concerned has concluded, the liable person shall amend each return in which such claim was made, and pay any tax and interest due accordingly.

https://www.irishstatutebook.ie/eli/2024/en/act/pub/0034/index.html

unresolved

(ii) a process has commenced under section 13 of the Act of 2000 section 13 of the Act of 2000 or section 58 of the Act of 2024 in relation to a variation of the development plan concerned, which would, if made, affect the zoning of the site, but that process has not concluded by a return date,

https://www.irishstatutebook.ie/eli/2024/en/act/pub/0034/index.html

unresolved

(7) Where a liable person makes a claim under subsection (4) and sells their interest in the relevant site before the appeal or judicial review, as the case may be, is determined or the process under section 13 of the Act of 2000 section 13 of the Act of 2000 or section 58 of the Act of 2024 in relation to the variation of the development plan concerned has concluded, the liable person shall amend each return in which such claim was made, and pay any tax and interest due accordingly.

Planning and Development act, 2000

sec0013.html

(ii) a process has commenced under section 13 of the Act of 2000 section 13 of the Act of 2000 or section 58 of the Act of 2024 in relation to a variation of the development plan concerned, which would, if made, affect the zoning of the site, but that process has not concluded by a return date,

Planning and Development act, 2000

sec0013.html

(7) Where a liable person makes a claim under subsection (4) and sells their interest in the relevant site before the appeal or judicial review, as the case may be, is determined or the process under section 13 of the Act of 2000 section 13 of the Act of 2000 or section 58 of the Act of 2024 in relation to the variation of the development plan concerned has concluded, the liable person shall amend each return in which such claim was made, and pay any tax and interest due accordingly.

section 58

section 58

(ii) a process has commenced under section 13 of the Act of 2000 section 13 of the Act of 2000 or section 58 of the Act of 2024 in relation to a variation of the development plan concerned, which would, if made, affect the zoning of the site, but that process has not concluded by a return date,

section 58

section 58

(7) Where a liable person makes a claim under subsection (4) and sells their interest in the relevant site before the appeal or judicial review, as the case may be, is determined or the process under section 13 of the Act of 2000 section 13 of the Act of 2000 or section 58 of the Act of 2024 in relation to the variation of the development plan concerned has concluded, the liable person shall amend each return in which such claim was made, and pay any tax and interest due accordingly.

Taxes Consolidation Act, 1997

sec0653E.html

(i) a determination made by a local authority under section 653E or 653H, or

Taxes Consolidation Act, 1997

sec0653H.html

(i) a determination made by a local authority under section 653E or 653H, or

Taxes Consolidation Act, 1997

sec0653I.html

(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,

Taxes Consolidation Act, 1997

sec0653I.html

the site shall be treated for the purposes of this Part as not being a relevant site from the date of the making of the appeal, the date of the application for judicial review or the date of the submission under section 653I, as the case may be.

Taxes Consolidation Act, 1997

sec0653I.html

(3) Where a site ceases to be a relevant site in accordance with subsection (2) , the liable person in relation to the site may make a claim for the repayment of all residential zoned land tax paid by that liable person in respect of the land that arose from the date of the making of the appeal, of the application for judicial review or of the submission under section 653I, as the case may be.

Taxes Consolidation Act, 1997

sec0653J.html

653AE. Deferral of tax on appeals under section 653J

Taxes Consolidation Act, 1997

sec0653J.html

(a) an appeal under section 653J has been made but not been determined,

Taxes Consolidation Act, 1997

sec0653J.html

(ii) a decision of An Bord Pleanála An Coimisiún Pleanála under section 653J,

Taxes Consolidation Act, 1997

sec0653K.html

one month prior to the publication of a final map under section 653K or a revised map under section 653M, as the case may be, in which the site is included.

Taxes Consolidation Act, 1997

sec0653M.html

one month prior to the publication of a final map under section 653K or a revised map under section 653M, as the case may be, in which the site is included.

Links to Section 653AE (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0653AI.html

(9) Where, on the date of death of a deceased person, section 653AE applies to a site in respect of which the deceased person was the owner immediately prior to their death—

Taxes Consolidation Act, 1997

sec0653AI.html

(a) the personal representatives may, during the administration period, make any claim for the repayment of residential zoned land tax under section 653AE(3) that the deceased person would have been entitled to make, or

Taxes Consolidation Act, 1997

sec0653AI.html

(b) the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under section 653AE(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable in accordance with section 653AE(6) or (7) prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

Taxes Consolidation Act, 1997

sec0653AI.html

(b) the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under section 653AE(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable in accordance with section 653AE(6) or (7) prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

Taxes Consolidation Act, 1997

sec0653AI.html

(12) Notwithstanding subsection (9)(b), (10)(b), (10)(c), (10A)(b), (10B), (10C)(a) or (11)(a), sections 653AE(4), 653AF(4) and (5) 653AF(2A), 653AFA(4), 653AFB(6) and (7), 653AGA(3), 653AGA(5)(b)(i) 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) or (5) section 653AF(2A), 653AFA(4), 653AFB(6) or (7), 653AGA(3), 653AGA(5)(b)(i) 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.

Taxes Consolidation Act, 1997

sec0653AI.html

(12) Notwithstanding subsection (9)(b), (10)(b), (10)(c), (10A)(b), (10B), (10C)(a) or (11)(a), sections 653AE(4), 653AF(4) and (5) 653AF(2A), 653AFA(4), 653AFB(6) and (7), 653AGA(3), 653AGA(5)(b)(i) 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) or (5) section 653AF(2A), 653AFA(4), 653AFB(6) or (7), 653AGA(3), 653AGA(5)(b)(i) 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.

Taxes Consolidation Act, 1997

sec0653AI.html

(13) Any charge on the land arising under subsections (9)(b), (10)(b), (10A)(b), (10B), (10C)(b) 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), 653AGA(5)(b)(ii) 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.

Taxes Consolidation Act, 1997

sec0653T.html

(e) details of any exemption from, abatement or deferral of, or repayment of residential zoned land tax, including of any claims made in accordance with section 653AD, 653AE, 653AF, 653AFA, 653AFB, 653AH, 653AHA or 653AI including of any claims made in accordance with section 653IA, 653AD, 653AE, 653AF, 653AFA, 653AFB, 653AGA, 653AH, 653AHA or 653AI.