Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

653G Supplemental map – submission

Summary

This section provides for the making of submissions in relation to a supplemental map.

Details

(1) Submissions to a local authority on a supplemental map must be made in writing by 1 June 2023 and include the person’s name and address. A submission should relate to the exclusion from the final map of a site or the date on which a site first met the criteria for inclusion on a local authority map.

(2) A local authority will publish submissions received by it on its website by 11 June 2023. Personal data contained in a submission will not be published.

(3) A landowner must include an Ordnance Survey Ireland map at a scale at which the site can be accurately identified when making a submission in respect of a supplemental map.

(4) This subsection requires a landowner to have proof of ownership of a site available if making a submission to their local authority under this section. The local authority may request proof of ownership in determining if it is a submission in respect of which it is obligated to respond to the landowner in accordance with section 653H.

Relevant Date: Finance Act 2021