653AF Deferral of tax during appeals

Summary

This section deals with situations where a person cannot commence development because planning permission granted in respect of the relevant site is under appeal or is subject to judicial review by an unconnected third-party.

Details

(1) In this section and section 653AGA –

‘relevant appeal’ means an appeal to An Bord Pleanála in respect of a grant of planning permission, where the appeal has not been made by –

(a) the applicant or the owner of the land on which the development to which the planning permission relates, is to be carried out; or

(b) an application for judicial review of a decision of a local authority or An Bord Pleanála in respect of a grant of planning permission, or

‘relevant petition’ means -

(a) an application for judicial review of a decision of a local authority or An Bord Pleanála in respect of a grant of planning permission, or

(b) an appeal of a determination of a judicial review of a decision of a local authority or An Bord Pleanála in respect of a grant of planning permission,

where the application (referred to in (a)) or appeal (referred to in (b)), has not been made by-

• the applicant or the owner of the land on which the development to which the planning permission relates, is to be carried out; or
• a person connected (within the meaning of section 10) with the applicant or the owner of the land.

(2) This section applies where development cannot commence due to a relevant appeal or relevant petition in relation to the grant of planning permission which is undetermined at a liability date.

(3) Where a relevant appeal is determined in favour of the liable person, such that development can commence, then the liable person can apply for a repayment of all residential zoned land tax paid from the date on which the planning permission was first granted to the date on which the grant of planning permission was upheld.

(4) Where a relevant appeal has not been determined by the next return date, the liable person may include in their return a claim to defer payment of the residential zoned land tax due on the site in respect of which the grant of planning permission has been appealed, that has arisen from the date the planning permission was granted. This deferral may continue until the relevant appeal is determined and if: -

(a) the outcome of the relevant appeal is that the grant of planning permission is upheld, the tax so deferred is no longer due and payable,

(b) the outcome of the relevant appeal is that the grant of planning permission is overturned, the liable person must amend the returns in which a deferral was claimed and pay any tax and interest due; or

(c) the liable person disposes of the land while the relevant appeal is pending, they must amend any residential zoned land tax returns in which a claim to defer payment was made and pay any tax and interest due.

(5) In the case of a relevant petition, to which this section applies, a liable person may make a claim for an exemption from residential zoned land tax that arises in respect of a liability date which falls between the date on which the planning permission is granted until the date on which the relevant petition is determined.

Relevant Date: Finance Act 2024