Taxes Consolidation Act, 1997 (Number 39 of 1997)

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PART 22A

Residential Zoned Land Tax

Chapter 1

Interpretation

653A. Interpretation

(1) In this Part—

“Act of 1990” means the Building Control Act 1990;

“Act of 2000” means the Planning and Development Act 2000;

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“Act of 2004” means the Planning and Development Act 2024;

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“building” has the same meaning as it has in the Act of 1990;

“certificate of compliance on completion” means a certificate of compliance provided for under section 6(2)(a)(i) of the Act of 1990 relating to the completion of a building;

“commencement notice” means a notice referred to in section 6(2)(k) of the Act of 1990;

“designated liable person” shall be construed in accordance with section 653V;

“development” has the same meaning as it has in Chapter 1 of Part 22;

“draft map” has the meaning assigned to it by section 653C(1);

“final map” has the meaning assigned to it by section 653K;

“gross floor space”, in relation to a building, means the area ascertained by the internal measurement of the floor space on each floor of the building, including internal walls and partitions;

“land which satisfies the relevant criteria” shall be construed in accordance with section 653B;

“liability date”, in respect of a year, means 1 February in that year;

“liable person” has the meaning assigned to it by section 653P;

“local authority” means a local authority for the purposes of the Local Government Act 2001;

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“local authority consent” means—

(a) a notice sent in accordance with the procedure outlined in article 84(1) of the Planning and Development Regulations 2001 (S I. No. 600 of 2001) in respect of local authority own development, as prescribed under section 179 of the Act of 2000 and article 80(1) of those Regulations, to indicate that, as the case may be, the local authority will carry out the proposed development or carry out the proposed development subject to variations or modifications, or

(b) where paragraph (d) or (e) of section 179(6) of the Act of 2000 applies, an approval granted by An Bord Pleanâla in accordance with section 175 or 177AE, as the case may be, of that Act;

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“local authority consent” means—

(a) a notice—

(i) sent in accordance with the procedure outlined in article 84(1) of the Planning and Development Regulations 2001 (S I. No. 600 of 2001) in respect of local authority own development, as prescribed under section 179 of the Act of 2000 and article 80(1) of those Regulations,

(ii) sent in accordance with the procedure outlined in article 81A of the Planning and Development Regulations 2001 in respect of housing development (within the meaning of section 179A of the Act of 2000),

(iii) published in accordance with section 159(6)(a)(iii) of the Act of 2024 in respect of local authority development of a class prescribed in regulations made under section 153(1) of the Act of 2024, or

(iv) published in accordance with regulations made under subsection (2) of section 161 of the Act of 2024 in respect of local authority housing development (within the meaning of that section),

to indicate that, as the case may be, the local authority will carry out the proposed development or carry out the proposed development subject to variations or modifications,

(b) where paragraph (d) or (e) of section 179(6) of the Act of 2000 applies, an approval granted by An Bord Pleanála in accordance with section 175 or 177AE, as the case may be, of that Act, or

(c) a permission granted by An Coimisiún Pleanála in accordance with Chapter 4 of Part 4 of the Act of 2024 for Chapter 4 Local Authority Development (within the meaning of that Part of that Act);

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“market value” has the same meaning as it has in the Capital Gains Tax Acts;

“Minister” means the Minster for Finance;

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“permission regulations” means regulations made under section 33, 37I, 43, 172(2), 174, 177N or 177AD of the Act of 2000;

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“permission regulations” means regulations made under—

(a) section 33, 37I, 43, 172(2), 174, 177N or 177AD of the Act of 2000, or

(b) section 183, 225 or 238 of the Act of 2024;

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“personal data” has the same meaning as it has in Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 ¹;

“planning application” means an application for permission for the development of land made in accordance with, and required by, permission regulations;

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“planning permission” means a permission granted under section 34, 37, 37G, 170, or 177K of the Act of 2000;

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“planning permission” means a permission granted under—

(a) section 34, 37, 37G, 170 or 177K of the Act of 2000, or

(b) section 98, 109, 123, 124, 131 or 594 of the Act of 2024;

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“planning permission period”, in relation to a grant of planning permission, means the appropriate period (within the meaning of section 40 of the Act of 2000), including that period as extended in accordance with section 42 of the Act of 2000 (or that section as modified in accordance with section 42B of the Act of 2000);

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“planning permission period” means—

(a) in relation to a grant of planning permission under the Act of 2000, the appropriate period (within the meaning of section 42 of that Act), including that period as extended in accordance with section 42 of that Act (or that section as modified in accordance with section 42B of that Act), and

(b) in relation to a grant of planning permission under the Act of 2024, the period specified in subsection (1) of section 177 of that Act or in accordance with subsection (3) of that section, as the case may be, including that period as extended in accordance with section 142 or 143 of that Act;

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“residential property” has the same meaning as it has in the Finance (Local Property Tax) Act 2012;

“relevant site” has the meaning assigned to it by section 653O;

“residential development” has the same meaning as it has in section 644A;

“residential zoned land tax” has the meaning assigned to it by section 653Q;

“return date”, in respect of a year, means 23 May in that year;

“revised map” has the meaning assigned to it by section 653M;

“self-assessment” means an assessment by a liable person, or by a person acting under the authority of a liable person, of the amount of residential zoned land tax payable by the liable person in respect of a relevant site in relation to a liability date;

“site” means any area of land identified on a map by a local authority;

“supplemental map” has the meaning assigned to it by section 653F;

“TIN” means a tax reference number (within the meaning of section 891B) or a TIN (within the meaning of section 891F);

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“vacant or idle land” means land which, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is not required for, or integral to, the operation of a trade or profession being carried out on, or adjacent to, the land;

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“vacant or idle land” means land which, having regard only to development (within the meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of 2024, within the meaning of the Act of 2024) which is not unauthorised development (within the meaning of the Act of 2000 or, on and from the commencement of Part 4 of the Act of 2024, within the meaning of the Act of 2024), is not required for, or integral to, the operation of a trade or profession being carried out on, or adjacent to, the land;

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“valuation date” shall be construed in accordance with section 653R.

(2) In this Part, ~~^[2]>other than in subsection (1) and section 653AF(1)(a)^<[2]~~^[2]>other than in the definition of “planning permission period” in subsection (1) and in the definition of “relevant appeal” in section 653AF(1)^<[2], a reference to a planning permission shall be construed as including a reference to a local authority consent.