653AE Deferral of tax on appeals under section 653J

Summary

This section deals with situations where an appeal or judicial review process in relation to the inclusion of a site on a local authority map, or a request for the variation of the zoning status of a site, is not concluded one month prior to publication of a final or revised map.

Details

(1) This section applies where, one month prior to the publication of a final or revised map on which a site is included, an appeal relating to the inclusion of the site on the map has not been determined. Appeals and legal proceedings provided for under this section include -

• (a) an appeal to An Bord Pleanâla against a local authority determination made under sections 653E and 653H,
• (b) an application for judicial review in respect of a local authority determination made under sections 653E and 653H or a decision of An Bord Pleanâla made under section 653J, or
• (c) where a submission requesting an amendment to an owner’s land zoning has been made, but no variation to the land zoning has been made on foot of the submission.

(2) When an appeal or judicial review proceedings taken in relation to the inclusion of a site on a final or revised map, or a submission in relation to the amendment of a site’s zoning, are determined in favour of the owner by 1 February in the year the final map or revised map is published, the site will not be a relevant site for the purposes of residential zoned land tax with effect from the date the appeal or judicial review proceedings were lodged, or a submission to amend land zoning was made, as the case may be.

(3) Where a site ceases to be a relevant site for the purposes of residential zoned land tax as a result of an appeal, judicial review or variation of a development plan, the owner of the site can make a claim for a refund of tax paid from the date the appeal or judicial review proceedings were lodged, or a submission to amend land zoning was made, to the date the site ceased to be a relevant site.

(4) If an appeal or judicial review taken in relation to the inclusion of a site on a final or revised map, or a submission in relation to the amendment of a site’s zoning, are unresolved by a return date, the liable person can, in their residential zoned land tax return defer payment of any tax due pending the outcome of the appeal, judicial review or the process to vary a local authority’s development plan.

(5) Where a liable person defers payment under subsection (4), and the appeal is found in favour of the owner of the site or the site is no longer a site to which the tax applies arising from the variation of the local authority development plan, any tax so deferred will not be due and payable.

(6) Where a liable person defers payment under subsection (4), and the appeal or judicial review is not found in favour of the owner of the site or a variation of the local authority development plan is not made to amend a site’s zoning, the liable person must amend any return in which a deferral was claimed and pay any tax and interest due.

(7) Where a liable person defers payment under subsection (4) pending the outcome of an appeal or judicial review application, or the outcome of a process in relation to the variation of a local authority development plan, but sells their interest in the relevant site before the appeal or judicial review is determined, or before the variation process in respect of the local authority development plan is concluded, the liable person must amend any return in which a deferral was claimed and pay any tax and interest due.

Relevant Date: Finance Act 2021