653F Supplemental map – preparation

Summary

This section sets out the process by which a local authority prepares and publishes a supplemental map and allows for the inclusion of additional sites that meet the relevant criteria.

(1) A local authority will assess submissions made under section 653D seeking to include a site on a final map that was not included on the draft map, on the basis that the site meets the relevant criteria for inclusion.

(2) A local authority will prepare a further draft map, referred to as a supplemental map, where -

• (a) it is in receipt of submission(s) as provided for in subsection (1) requesting the inclusion of a site on a final map, or
• (b) based on information available 1 month prior to the publication of the supplemental map, additional sites not included on an earlier draft map, exist

and these constitute lands that should be included on a local authority map.

The supplemental map will indicate that, based on the information available to the local authority, the lands constituting such sites are considered by the local authority to be lands satisfying the relevant criteria and specify the date on which such lands first met those criteria where that date is after 1 January 2022. The supplemental map will also quantify the area of such land in hectares.

(3) The local authority will publish a supplemental map on its website and make a copy of the map available for inspection at its offices by 1 May 2023.

(4) The local authority will publish a notice in a local newspaper containing the information set out in subsection (5) by 1 May 2023.

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

• (a) notification that a supplemental map identifying additional sites to those included on a previous draft map, has been published on the local authority website and is available for inspection at the local authority offices;
• (b) a statement that the map has been prepared for the purposes of identifying land that is subject to residential zoned land tax;
• (c) the relevant criteria for land to be included on the map, as set out in section 653B;
• (d) a statement that residential properties, while included on the supplemental map, are excluded from the tax;
• (e) confirmation that written submissions on the 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 June 2023. The local authority will publish all submissions on its website, excluding any personal data, by 11 June 2023.

(6) 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