653IA Exemption on submission of request for change to zoning of land included on revised map for the year 2025

Summary

This section provides for an exemption from the 2025 residential zoned land tax liability in respect of land which will appear on the revised map for 2025, where the owner has availed of the opportunity provided in section 653I(1)(d) to request the rezoning of such land. The exemption may not apply if the rezoning request relates to land that is the subject of an extant planning permission, or a current planning application, for residential development of the land in question.

Details

(1) This section only applies where a submission requesting a change in zoning of land appearing on the revised map for 2025, made in accordance with section 653I(1)(d), has been acknowledged by a local authority in accordance with section 653I(3A). In addition, at the date on which the local authority issues the acknowledgement in accordance with section 653I(3A), the relevant site must not be the subject of an extant planning permission for residential development or all of the relevant site must not be the subject of one or more current planning application(s) for residential development.

(2) Where a person makes a claim in respect of a relevant site which meets the conditions outlined in subsection (1), residential zoned land tax will not be charged and levied in respect of that relevant site on 1 February 2025.

(3) This subsection applies where a submission requesting a change in the zoning of land appearing on the revised map for 2025, made in accordance with section 653I(1)(d), has been acknowledged by a local authority in accordance with section 653I(3A) and part, but not all, of the relevant site is the subject of one or more current planning application(s) for residential development.

(4) The part of the relevant site that is not the subject of a current planning application for residential development, is referred to as the ‘eligible part of the relevant site’.

(5) Where a person makes a claim in respect of the eligible part of the relevant site, residential zoned land tax will not be charged and levied in respect of that part of the relevant site on 1 February 2025.

(6) The claims referred to in subsection (2) or (5) are to be made in a manner prescribed by the Revenue Commissioners.

Relevant Date: Finance Act 2024