Revenue Note for Guidance

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Revenue Note for Guidance

Chapter 2

Zoned serviced residential development land

Summary

Chapter 2 identifies land within the scope of residential zoned land tax and outlines the process for the preparation and publication of local authority maps. Appeal mechanisms available to landowners regarding inclusion on a local authority map and the variation of land zoning are included in this Chapter. This Chapter also provides a definition of ‘relevant site’ and ‘liable person’ for the purposes of residential zoned land tax.

653B Criteria for inclusion in map

Summary

This section sets out the criteria to be satisfied for land to be included in a local authority map. It also sets out land that is excluded from the scope of the tax.

Details

Land that meets the criteria set out in this section is land that -

  • (a) is included in a development plan or local area plan and is zoned for residential development or zoned for a mixture of uses, that includes residential development.
  • (b) is serviced, or it is reasonable to consider may have access to services. Serviced means having access to the necessary public infrastructure and facilities including road and footpath access, public lighting, foul sewer drainage, surface water drainage and water supply necessary for dwellings to be developed and for which there is service capacity available sufficient to enable housing to be developed.
  • (c) is not affected in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of archaeological or historic remains.

but which is not -

  • (i) land that, while zoned residential, is an authorised development used to carry on a trade or profession by a business liable to pay commercial rates, and which provides services to residents of adjacent residential areas.
  • (ii) land that is zoned for a mixed used purpose (including residential) unless it is reasonable to consider that such land is vacant or idle.
  • (iii) land that is required for, or occupied by, other uses such as social, community or governmental infrastructure, including education and healthcare facilities, facilities used for the purposes of public administration, transport facilities and infrastructure, utilities, energy or telecommunications infrastructure and facilities; water and wastewater infrastructure and facilities, waste management and disposal infrastructure, recreational infrastructure including sports facilities and playgrounds.
  • (iv) land that is subject to a statutory designation that may preclude development.
  • (v) land in respect of which the Derelict Sites Levy is payable.

Relevant Date: Finance Act 2021