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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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653AFA. Deferral of tax during application to retain unauthorised development or for substitute consent

(1) This section applies where a person makes—

(a) an application pursuant to section 34(12C) of the Act of 2000, or

(b) an application in accordance with section 177E of the Act of 2000,

in respect of land which would not satisfy the relevant criteria at the time of the making of that application, by virtue of its exclusion under section 653B(i) or (ii), but for its status as unauthorised development (within the meaning of the Act of 2000).

(2) Where this section applies and—

(a) the application referred to in paragraph (a) of subsection (1) is subsequently determined by the local authority concerned such that permission to retain the unauthorised development is granted, or

(b) the application referred to in paragraph (b) of subsection (1) is subsequently determined by An Bord Pleanála such that substitute consent is granted,

the land shall be treated for the purposes of this Part as not being a relevant site from the date of the making of the application referred to in paragraph (a) or (b), as the case may be, of subsection (1).

(3) Where a site ceases to be a relevant site in accordance with subsection (2), the liable person in relation to the site may make a claim for the repayment of all residential zoned land tax paid by that liable person in respect of the site that arose from the date of the making of the application referred to in subsection (1).

(4) At a return date after the date on which the application referred to in paragraph (a) or (b), as the case may be, of subsection (1) was made, but before the application has been determined, a liable person may make a claim to defer payment of the residential zoned land tax in respect of the land, until such time as the application is determined.

(5) Where—

(a) an application referred to in paragraph (a) or (b), as the case may be, of subsection (1) was made,

(b) a claim is made under subsection (4), and

(c) as the case may be—

(i) the application referred to in paragraph (a) of subsection (1) is determined by the local authority concerned such that permission to retain the unauthorised development is granted, or

(ii) the application referred to in paragraph (b) of subsection (1) is determined by An Bord Pleanála such that substitute consent is granted,

the tax deferred on foot of the claim under subsection (4) shall not be due and payable.

(6) Where—

(a) an application referred to in paragraph (a) or (b), as the case may be, of subsection (1) was made,

(b) a claim is made under subsection (4), and

(c) as the case may be—

(i) the application referred to in paragraph (a) of subsection (1) is determined by the local authority concerned such that permission to retain the unauthorised development is not granted, or

(ii) the application referred to in paragraph (b) of subsection (1) is determined by An Bord Pleanála such that substitute consent is not granted,

subject to section 653AFB(6), the liable person shall amend each return in which a claim to defer payment under subsection (4) was made, and pay any tax and interest due accordingly.

(7) Where—

(a) a claim for deferral is made under subsection (4), and

(b) the owner sells the land concerned before the application concerned is determined,

the liable person shall amend each return in which a claim to defer payment in accordance with subsection (4) was made, and pay any tax and interest due accordingly.

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Inserted by FA22 s98(8).