Revenue Note for Guidance

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Revenue Note for Guidance

Chapter 5

Abatements

Summary

This Chapter deals with the deferral of residential zoned land tax where an appeal against inclusion on the map prepared by the local authority is ongoing, where certain legal proceedings delay the commencement of construction and while construction of housing is in progress within the timeframe set out in the planning permission granted in respect of a relevant site.

653AD Repayment of tax on site not suitable for development

Summary

This section provides for a situation where, following the publication of a final map, it is determined that the site or part of the site cannot be developed due to its physical condition.

Details

(1) This section applies where, following publication of a final map, the local authority, in consultation with any person referred to in article 28 of the Planning and Development Regulations 2001, determines that the site or part of the site is affected in terms of its physical condition to the extent that it precludes development of the site or part of the site. The impediment to development may include contamination or the presence of archaeological or historic remains.

(2) A determination made by a local authority under subsection (1) will be notified to the liable person in writing as soon as practicable thereafter.

(3) The written notification will specify the date from which the site or part of the site concerned is determined to have been affected to such an extent that precludes development.

(4) A site, or part of a site, so affected to the extent that it precludes its development, will not be considered a relevant site from the date specified in subsection (3).

(5) Where residential zoned land tax has been paid in respect of a site which is later determined to be unsuitable for development due to its physical condition, a claim for a repayment of that tax can be made.

(6) Where only part of a site is affected and a person makes a claim for a repayment of tax paid in respect of that part, the amount to be claimed is determined by the following formula:

        C = T × (Apart/Atotal)

where—

C is the amount of tax which can be claimed in accordance with this subsection,

T is the total amount of residential zoned land tax paid in respect of the site,

Apart is the area of the site, in square metres, which is affected to the extent that development of same is precluded, and

Atotal is the total area of the site in square metres.

Relevant Date: Finance Act 2021