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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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653C. Draft map - preparation

(1) A local authority shall prepare, in respect of its functional area, a map in draft form (in this Part referred to as a ‘draft map’)—

(a) indicating land that, based on the information available to it, it considers to be land satisfying the relevant criteria one month prior to the date specified in subsection (2), and

(b) specifying—

(i) the date on which, based on the information available to it, it considers that land referred to in paragraph (a) first satisfied the relevant criteria, where that date is after 1 January 2022, and

(ii) the total area, in hectares, of land referred to in paragraph (a).

(2) A local authority shall, not later than 1 November 2022—

(a) publish a draft map on the website maintained by it, and

(b) make a copy of the draft map available for inspection at its offices.

(3) A local authority shall publish, not later than 1 November 2022, a notice in accordance with subsection (4) in one or more newspapers circulating in its functional area.

(4) The notice referred to in subsection (3) shall include the following:

(a) a statement that a draft map, prepared under this section, has been published on the website maintained by the local authority and is available for inspection at its offices;

(b) a statement that the map has been prepared under this section for the purposes of identifying land that is to be subject to the residential zoned land tax;

(c) the text of section 653B;

(d) a statement that residential properties, notwithstanding that they may be included on the draft map, shall not be chargeable to the residential zoned land tax;

(e) a statement that—

(i) submissions on the draft map may be made in writing to the local authority concerned not later than 1 January 2023, regarding—

(I) either the inclusion in or exclusion from the final map of specific sites, or

(II) the date on which a site first satisfied the relevant criteria,

and

(ii) any such written submissions received by the date referred to in subparagraph (i), other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority concerned not later than 11 January 2023;

(f) where land is included in a development plan or local area plan in accordance with section 10(2)(a) or 19(2)(a) of the Act of 2000 zoned—

(i) solely or primarily for residential use, or

(ii) for a mixture of uses, including residential use,

a statement that a person may, in respect of land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land.

(5) The form of the notice referred to in subsection (3) shall be prepared by the Minister for Housing, Local Government and Heritage in consultation with the Minister for Finance.

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Inserted by FA21 s80(1)(a). Comes into operation on such day as the Minister for Finance may appoint by order.