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

653M Revision of final maps

Summary

This section requires a local authority to update, a final map published by it under Chapter 2, Part 22A on an annual basis from January 2025.

Details

(1) A local authority will revise and publish the final map previously published for the purposes of residential zoned land tax by 31 January annually, beginning in 2025. The updated map is referred to in Part 22A as a ‘revised map’.

(2) The process for the preparation and publication of a draft and supplemental map, the making of submissions in relation to a draft and supplemental map and the issuing of determinations by a local authority in relation to a draft and supplemental map, apply for the purpose of making revisions to the final map, subject to certain adaptions:

  • (a) the references in subsections (2) and (3) of section 653C to 1 November 2022 are to be construed as a reference to 1 February in the year prior to the year concerned,
  • (b) the notice published under section 653C(4) shall include a statement that the proposed inclusions and proposed exclusions are subject to submissions received, and that owners who support the proposed exclusion of their land should make a submission in support of such exclusion,
  • (c) the reference in section 653C(4)(e)(i) to 1 January 2023 shall refer to 1 April in the year prior to the year concerned for the purpose of this section,
  • (d) the reference in section 653C(4)(e)(ii) to 11 January 2023 shall refer to 11 April in the year prior to the year concerned for the purpose of this section,
  • (e) section 653C(4)(f) shall not apply,
  • (f) the reference in section 653D(1) to 1 January 2023 shall refer to 1 April in the year prior to the year concerned for the purpose of this section,
  • (g) the reference in section 653D(2) to 11 January 2023 shall refer to 11 April in the year prior to the year concerned for the purpose of this section,
  • (h) the draft map shall identify any land which was on the final map previously published by the local authority that it is proposed to include or exclude from the revised map,
  • (i) the reference in section 653E(1)(iii) to 1 April 2023 shall refer to 1 July in the year prior to the year concerned for the purpose of this section,
  • (j) the reference in section 653J(1) to 1 May 2023 shall refer to 1 August in the year prior to the year concerned for the purpose of this section.

Relevant Date: Finance Act 2021