Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2024)
- Section 650 — Exclusion of certain disposals.
- Section 651 — Restriction of indexation relief in relation to relevant disposals.
- Section 652 — Non-application of reliefs on replacement of assets in case of relevant disposals.
- Section 653 — Restriction of relief for losses, etc. in relation to relevant disposals.
- Section 653A
— Interpretation
- Section 653AA — Appointment of an expert
- Section 653AB — Surcharge for undervaluation of the relevant site
- Section 653AC — Surcharge for late return of the relevant site
- Section 653AD
— Repayment of tax on site not suitable for development
- Section 653AE — Deferral of tax on appeals under section 653J
- Section 653AF
— Deferral of tax during appeals
- Section 653AFA — Deferral of tax during application to retain unauthorised development or for substitute consent
- Section 653AFB — Deferral of tax during appeals in respect of applications to retain unauthorised development or for substitute consent
- Section 653AG — Sites developed wholly or partly for purpose other than residential development
- Section 653AGA
— Deferral of residential zoned land tax in respect of grant of planning permission
- Section 653AH
— Deferral of residential zoned land tax in certain circumstances
- Section 653AHA — Sites subject to a relevant contract
- Section 653AI
— Death
- Section 653AJ — Obligation to keep certain records
- Section 653AK — Restriction of deduction
- Section 653AL — Care and management of residential zoned land tax
- Section 653AM — Where no owner registered
- Section 653AMA
— Functions conferred on Limerick City and County Council
- Section 653AN — Interpretation
- Section 653AO — Charge to vacant homes tax
- Section 653AP
— Amount of vacant homes tax
- Section 653AQ — Obligation on chargeable person to prepare and deliver a return
- Section 653AR — One return in respect of jointly owned property
- Section 653AS — Designated chargeable person
- Section 653AT — Company returns
- Section 653AU — Preparation and delivery of return by person acting under authority
- Section 653AV — Self-assessment and signed declaration
- Section 653AW — Electronic delivery of returns
- Section 653AX — Date for delivery of returns
- Section 653AY — Date for payment of vacant homes tax
- Section 653AZ — Requirement to prepare and deliver return where payment arrangement in place
- Section 653B — Criteria for inclusion in map
- Section 653BA — Retention of records
- Section 653BB — Notice to provide records
- Section 653BC — Exemptions
- Section 653BD — Assessments, enquiries and appeals
- Section 653BE — Interest on overdue tax
- Section 653BF — Surcharge for late filing of vacant homes tax return
- Section 653BG — Penalties
- Section 653BH — Care and management
- Section 653BI — Power to combine forms
- Section 653BJ — Power to require return of property
- Section 653BK — Revenue Commissioners may decide on allocation of payment
- Section 653BL — Register
- Section 653BM — Information to be provided to Revenue Commissioners
- Section 653BN — Information to be provided by Revenue Commissioners
- Section 653BO — Restriction of deduction
- Section 653C — Draft map - preparation
- Section 653D — Draft map - submissions
- Section 653E — Draft map – determinations on exclusions and date
- Section 653F — Supplemental map - preparation
- Section 653G — Supplemental map - submissions
- Section 653H — Supplemental map - determinations on exclusions and date
- Section 653I
— Zoning submissions
- Section 653IA
— Exemption on submission of request for change to zoning of land included on revised map for the year 2025
- Section 653J — Appeal
- Section 653K — Final map
- Section 653L — Effect of appeal or judicial review
- Section 653M — Revision of final maps
- Section 653N — Receipt of information by Revenue Commissioners
- Section 653O
— Relevant site
- Section 653P — Liable persons
- Section 653Q — Charge to residential zoned land tax
- Section 653R — Amount of residential zoned land tax
- Section 653S — Obligation to register
- Section 653T
— Obligation on liable person to prepare and deliver return
- Section 653U — One return in respect of jointly owned relevant site
- Section 653V — Designated liable person
- Section 653W — Preparation and delivery of return by person acting under authority
- Section 653X — Assessments, enquiries and appeals
- Section 653Y — Interest on overdue tax
- Section 653Z — Transfer of relevant site
- Section 654 — Interpretation (Part 23).
- Section 654A
— Trained farmer qualifications
- Section 655 — Farming and market gardening profits to be charged to tax under Schedule D.
- Section 656 — Farming: trading stock of discontinued trade.
- Section 657 — Averaging of farm profits.
- Section 657A
— [“Taxation of certain farm payments.] [section repealed]
- Section 657B
— [Restructuring aid for sugar beet growers.Restructuring and diversification aid for sugar beet growers.] [section repealed]
- Section 658 — Farming: allowances for capital expenditure on construction of buildings and other works.
- Section 658A — Farming: accelerated allowances for capital expenditure on slurry storage
- Section 659 — Farming: allowances for capital expenditure on the construction of farm buildings, etc. for control of pollution.