653AG. Sites developed wholly or partly for purpose other than residential development

(1) This section applies to a relevant site—

(a) which comprises land included in a development plan, in accordance with section 10(2)(a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned for a mixture of uses, including residential use, and

(b) in respect of development on which planning permission has been granted, where that development consists either wholly or partly of development for a purpose other than residential development.

(2) Subject to subsection (6), where, in respect of a relevant site to which this section applies, a commencement notice has been lodged with a local authority in respect of development under the planning permission concerned, so much of the site as is being developed for a purpose other than residential development shall, from the date of the commencement notice, or where more than one commencement notice is lodged, from the date of the first commencement notice in respect of which works comprising substantial activity commence within the timeframe specified in the notice, cease to be treated as a relevant site.

(3) Where the development to which the planning permission referred to in subsection (1) relates consists of both residential development and other development—

(a) the market value of the relevant site concerned shall be apportioned, in accordance with subsection (4), between the portion of the site that is allocable to the residential development (in this section referred to as the ‘liable part of the relevant site’) and the portion allocable to the other development, and

(b) the market value of the liable part of the relevant site so apportioned shall, for the purposes of section 653R, be treated as the market value of the relevant site on the liability date immediately following the date on which the commencement notice, or the first such notice, as the case may be, referred to in subsection (2) is lodged.

(4) The market value of the liable part of the relevant site shall be determined by the formula—

A × (B/C)

where—

A is the market value of the relevant site on the day before the date on which the commencement notice, or the first such notice, as the case may be, referred to in subsection (2) is lodged,

B is, in accordance with the planning permission, the portion of the gross floor space for all of the development, to which the planning permission referred to in subsection (1) relates, which comprises dwellings, and

C is the total gross floor space for all of the development to which the planning permission referred to in subsection (1) relates.

(5) Where the market value of the liable part of a relevant site is determined in accordance with subsection (4) then, for the purposes of section 653R, at the liability date immediately following the submission of the commencement notice concerned, the liable part of the relevant site shall be treated as having a valuation date falling on the same day as that liability date.

(6) Where there is no substantial activity in relation to that part of a relevant site to which this section applies which is being developed for a purpose other than residential development within a reasonable period of time from the date of the commencement notice, or the first commencement notice in respect of which works comprising substantial activity commence within the timeframe specified in the notice, as the case may be, referred to in subsection (2) that is lodged with the local authority, that part of the site which is being developed for a purpose other than residential development shall not, subject to this Part, cease to be treated as a relevant site until such time as works comprising substantial activity on that part of the site are commenced.

(7) A liable person in relation to a relevant site to which this section applies shall—

(a) within 30 days of the date on which the commencement notice, or the first such notice, as the case may be, referred to in subsection (2) is lodged, make a declaration to the Revenue Commissioners, in such form and containing such information as they may prescribe, that this section applies to the relevant site, and

(b) maintain and have available such records as may reasonably be required for the purposes of determining whether the requirements of this section are met.