Revenue Note for Guidance

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Revenue Note for Guidance

653C Draft map – preparation

Summary

This section sets out the process by which a local authority prepares and publishes a draft map.

Details

(1) A local authority will prepare a draft map in respect of its functional area –

  • (a) identifying land that, based on the information available to it, it considers meets the relevant criteria one month prior to the date of publication of the draft map and
  • (b) specifying the date on which the land first met those criteria where that date is after 1 January 2022 and the area in hectares of land referred to in paragraph (a).

(2) A local authority will publish a draft map on its website and make a copy of the map available for inspection at its offices by 1 November 2022.

(3) The local authority must publish a notice in a local newspaper containing the information set out in subsection (4) by 1 November 2022.

(4) The information to be included in this notice is:

  • (a) & (b)
    (c)     notification that a draft map prepared for the purposes of identifying land that is to be subject to residential zoned land tax has been published on the local authority website and is available for inspection at the local authority offices,
  • (d) the relevant criteria for land to be included on the map, as set out in section 653B,
  • (e) a statement that residential properties, while included on the draft map, are excluded from the tax,
  • (f) confirmation that written submissions on the inclusion or exclusion of specific sites from the final map, or the date on which a site met the criteria for inclusion on a local authority map, must be made to the local authority by 1 January 2023. The local authority will publish all submissions on its website, excluding any personal data, by 11 January 2023
  • notification that the owner of land included in a development plan or local area plan, that is zoned for residential development or zoned for a mixed use that includes residential development, may make a submission to their local authority to request that the current zoning of that land be amended.

(5) The Minister for Housing, Local Government and Heritage in consultation with the Minister for Finance will prescribe the form of the notice to be given.

Relevant Date: Finance Act 2021