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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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653F. Supplemental map - preparation

(1) Where a submission is made in accordance with section 653D by a person seeking the inclusion of a site on a final map, on the basis that the site constitutes land satisfying the relevant criteria, the local authority shall evaluate the submission.

(2) Where a local authority considers that—

(a) sites in respect of which submissions referred to in subsection (1) have been made, or

(b) based on the information available to it one month prior to the date referred to in subsection (3), other sites not included in the draft map previously published by the local authority,

constitute lands satisfying the relevant criteria, the local authority shall prepare, in respect of its functional area, a further map in draft form (in this Part referred to as a ‘supplemental map’)—

(i) indicating that, based on the information available to the local authority, the lands constituting such sites are considered by the local authority to be lands satisfying the relevant criteria, and

(ii) specifying—

(I) the date on which, based on the information available to it, it considers that land referred to in paragraph (i) 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 (i).

(3) A local authority shall, not later than 1 May 2023—

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

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

(4) A local authority shall publish, not later than 1 May 2023, a notice in accordance with subsection (5) in one or more newspapers circulating in its functional area.

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

(a) a statement that a supplemental map, prepared under this section, identifying additions to the draft map previously published by the local authority, 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 supplemental map, shall not be chargeable to the residential zoned land tax;

(e) a statement that—

(i) submissions on the supplemental map, regarding—

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

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

may be made in writing to the local authority concerned not later than 1 June 2023, and

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

(6) The form of the notice referred to in subsection (5) 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.