653AFB. Deferral of tax during appeals in respect of applications to retain unauthorised development or for substitute consent

(1) In this section—

“relevant appeal” means, in respect of an application referred to in paragraph (a) of section 653AFA(1), an appeal to An Bord Pleanála of a decision of a local authority not to grant permission to retain the unauthorised development concerned, where the appeal has been made by the owner of the land to which the application referred to in paragraph (a) of section 653AFA(1) relates;

“relevant petition” means—

(a) in respect of an application referred to in paragraph (a) of section 653AFA(1)—

(i) an application for judicial review of a decision of a local authority or An Bord Pleanála not to grant permission to retain the unauthorised development concerned, or

(ii) an appeal of a determination of a judicial review referred to in subparagraph (i),

or

(b) in respect of an application referred to in paragraph (b) of section 653AFA(1)—

(i) an application for judicial review of a decision of An Bord Pleanála not to grant substitute consent in respect of the development concerned, or

(ii) an appeal of a determination of a judicial review referred to in subparagraph (i),

where the appeal or application, as the case may be, has been made by the owner of the land to which the application referred to in paragraph (a) or (b), as the case may be, of section 653AFA(1) relates.

(2) This section applies where a relevant appeal or a relevant petition is made, in relation to land which would not satisfy the relevant criteria, at the time of the making of an application referred to in paragraph (a) or (b) of section 653AFA(1), 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).

(3) This subsection shall apply where this section applies and a relevant appeal is subsequently determined such that permission to retain the unauthorised development concerned is granted.

(4) Where subsection (3) applies, the land to which the permission relates shall be treated for the purposes of this Part as not being a relevant site from the date of the making of the application on foot of which the permission was granted.

(5) Where subsection (3) applies, the liable person in relation to the site to which the permission relates 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 on foot of which the permission was granted.

(6) Where a claim to defer tax was made in accordance with section 653AFA(4) in relation to an application in respect of which a relevant appeal or a relevant petition was made, section 653AFA(6) shall not apply where the liable person concerned makes a claim to continue to defer payment of the tax so deferred until such time as the relevant appeal or relevant petition, as the case may be, is subsequently determined.

(7) Subject to subsection (8), a liable person may make a claim to defer payment of the residential zoned land tax in respect of the site to which a relevant appeal or relevant petition, as the case may be, relates for the period from the date on which the relevant appeal or relevant petition, as the case may be, was made until the date on which the relevant appeal or relevant petition, as the case may be, is subsequently determined.

(8) A claim under subsection (7) may be made at a return date after the date on which a relevant appeal or relevant petition, as the case may be, was made but before the relevant appeal or relevant petition, as the case may be, was subsequently determined.

(9) Where this section applies and—

(a) a claim is made under subsection (6) or (7), and

(b) a relevant appeal is subsequently determined such that permission to retain the unauthorised development is granted,

the tax deferred on foot of the claim under subsection (6) or (7), as the case may be, shall not be due and payable.

(10) Where—

(a) a claim is made under subsection (6) or (7), and

(b) the relevant appeal is subsequently determined such that permission to retain the unauthorised development is not granted,

the liable person shall amend each return in which a claim to defer payment under section 653AFA(4) or subsection (7), as the case may be, was made, and pay any tax and interest due accordingly.

(11) Where a relevant petition is subsequently determined such that the applicant 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 the development concerned within 3 months of the date of the determination, section 653AFA shall apply, subject to subsections (12) and (13), to the application made under paragraph (a) or (b), as the case may be.

(12) Where, as the case may be—

(a) the application referred to in paragraph (a) of subsection (11) is determined by the local authority concerned such that permission to retain the unauthorised development is not granted, or

(b) the application referred to in paragraph (b) of subsection (11) is determined by An Bord Pleanála such that substitute consent is not granted,

the liable person shall amend each return in which a claim to defer payment under section 653AFA(4) or subsection (7) was made in respect of the application to which the relevant petition relates (in this subsection and subsection (13) referred to as the ‘original application’), from the date of the making of the original application to which the relevant petition relates, and pay any tax and interest due accordingly.

(13) Where, as the case may be—

(a) the application referred to in paragraph (a) of subsection (11) is 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 (11) is determined by An Bord Pleanála such that substitute consent is granted,

then—

(i) 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 original application,

(ii) the liable person in relation to the site to which the permission or substitute consent relates 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 original application, and

(iii) where a claim was made under subsection (6) or (7), the tax deferred on foot of the claim shall not be due and payable.

(14) Where—

(a) a claim is made under subsection (6) or (7) in respect of a relevant petition, and

(b) that relevant petition is subsequently determined such that the application to which the relevant petition relates is remitted to the local authority or An Bord Pleanála, as the case may be, for determination,

section 653AFA shall, subject to subsections (15) and (16), apply to that application.

(15) Where, as the case may be—

(a) the application referred to in subsection (14) is determined by the local authority concerned such that permission to retain the unauthorised development is not granted, or

(b) the application referred to in subsection (14) is determined by An Bord Pleanála such that substitute consent is not granted,

the liable person shall amend each return in which a claim to defer payment under section 653AFA(4) or subsection (7) was made in respect of the application to which the relevant petition relates, and pay any tax and interest due accordingly.

(16) Where subsection (14) applies and a claim was made under subsection (6) or (7), the tax deferred on foot of the claim shall not be due and payable.

(17) Where—

(a) a claim is made under subsection (6) or (7) in respect of a relevant petition,

(b) that relevant petition is subsequently determined, and

(c) none of subsections (11) to (16) apply,

the liable person shall amend each return in which a claim to defer payment under section 653AFA(4) or subsection (7), as the case may be, was made, and pay any tax and interest due accordingly.

(18) Where—

(a) a claim for deferral is made under subsection (6) or (7), and

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

the liable person shall amend each return in which a claim to defer payment in accordance with section 653AFA(4) or subsection (7), as the case may be, was made, and pay any tax and interest due accordingly.