653K Final map

Summary

A local authority will publish, no later than 1 December 2023, a final map for the purposes of the identifying land within the scope of residential zoned land tax.

Details

A local authority will update the draft map previously published and, no later than 1 December 2023, publish a final map for the purposes of the tax. In preparing a final map a local authority will have regard to and reflect, as appropriate, the following in the final map:

• (a) sites included in the supplemental map,
• (b) submissions made under section 653D in respect of a draft map and 653G in respect of a supplemental map regarding the date on which land first satisfied the relevant criteria,
• (c) determination of a submission made under section 653E (draft map) and 653H (supplemental map) or where a determination has been made under one of these sections has been appealed to An Bord Pleanála under section 653J, the outcome of the appeal,
• (d) changes made to the zoning of land as a result of a review of a development plan, a variation of a development plan or the amendment of a local area plan by a local authority as a result of which land no longer meets the relevant criteria, and
• (e) the regularisation of unauthorised development, either by way of an application to retain unauthorised development or an application for substitute consent,
• (f) the most recent capacity registers published by Uisce Eireann where they indicate that land no longer has sufficient capacity available to be considered ‘serviced’ for the purpose of meeting the relevant criteria.

(I) & (II) The final map will quantify in hectares land satisfying the relevant criteria for inclusion on a map and will specify the date on which land identified on a map first met the criteria for inclusion, when this date is after 1 January 2022.

Relevant Date: Finance Act 2024