653AFA Deferral of tax during application to retain unauthorised development or for substitute consent

Summary

This section deals with situations where land which meets the relevant criteria is currently subject to an unauthorised use, but where all other conditions for exclusion from residential zoned land tax, as set out in section 653B(i) and (ii), have been met. The section provides for a deferral of tax where a person applies for a retrospective authorisation of the development, pending the decision of the relevant local authority or An Bord Pleanála.

Details

(1) This subsection provides that this section applies where a landowner makes an application for retention of unauthorised development under section 34(12C) of the Planning and Development Act 2000 or they make an application for substitute consent under section 177E of that Act, in circumstances where the land would be outside of the scope of residential zoned land tax if the development in question was authorised.

(2) Where the application referred to in subsection (1) results in the grant of retention planning permission or substitute consent, the land in respect of which the application was made will not be a relevant site for the purposes of residential zoned land tax with effect from the date of making the application.

(3) Where a site ceases to be a relevant site for the purposes of residential zoned land tax as a result of the grant of retention planning permission or substitute consent, the liable person may make a claim for the repayment of any residential zoned land tax paid in respect of that site from the date of making the application for retention planning permission or substitute consent.

(4) The liable person may make a claim to defer payment of residential zoned land tax that has arisen since the making of the application for retention planning permission or substitute consent, pending the outcome of that application.

(5) Where a deferral of residential zoned land tax is claimed under subsection (4), and the application in question results in the grant of retention planning permission or substitute consent, the tax so deferred is no longer due and payable.

(6) Where the application for retention planning permission or substitute consent is unsuccessful, the liable person must amend each return in which a claim to defer payment of residential zoned land tax under subsection (4) was made and pay any tax and interest due.

(7) Where a claim for deferral of residential zoned land tax is made pending the outcome of an application for retention planning permission or substitute consent, and the owner sells the land concerned before the application in question is determined, the liable person must amend each return in which a claim to defer payment of the tax in accordance with subsection (4) was made and pay any tax and interest due.

Relevant Date: Finance Act 2024