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.

Details

(1) A ‘relevant appeal’ includes -

• (a) an appeal to An Bord Pleanála in respect of a grant of planning permission (planning permission in this paragraph does not include a local authority consent),
• (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
• (c) 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

taken by a party other than the planning permission applicant or the owner of the land in question, and who is unconnected to the applicant or owner.

(2) This section applies where development cannot commence due to an appeal 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 appeal was first made to the date on which the grant of planning permission was upheld.

(4) Where an 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. This deferral may continue until the appeal is determined and if: -

• the appeal upholds the grant of planning permission, the tax so deferred is no longer due and payable,
• the appeal overturns the grant of planning permission the liable person must amend the returns in which a deferral was claimed and pay any tax and interest due.

Should the liable person dispose 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.

Relevant Date: Finance Act 2021