Revenue Note for Guidance
This section requires the Revenue Commissioners to inform a local authority where land, satisfying the relevant criteria, is not included on a map.
The Revenue Commissioners is required to notify a local authority when it is made aware that zoned serviced residential development land in the local authority’s functional area has not been included on the most recent local authority map published under Chapter 2, Part 22A. The local authority will assess the information provided to it and take this information into account when revising the final map.
Relevant Date: Finance Act 2021