Taxes Consolidation Act, 1997 (Number 39 of 1997)
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653H. Supplemental map - determinations on exclusions and date
(1) Where a submission is made in accordance with section 653G by the owner of a site seeking—
(a) the exclusion of a site from a final map, on the basis that the land constituting the site does not satisfy the relevant criteria, or
(b) a change to the date specified in the map as the date on which the land constituting a site first satisfied the relevant criteria,
the local authority shall—
(i) evaluate the submission,
(ii) determine whether or not—
(I) the site constitutes land satisfying the relevant criteria, or
(II) the date specified in the map as the date on which the land constituting a site first satisfied the relevant criteria should be changed,
and
(iii) not later than 1 August 2023, notify the owner concerned, in writing, of its determination.
(2) Before making a determination under subsection (1), a local authority may, where the local authority considers it to be necessary for the purposes of making the determination, within 21 days of receipt of the submission concerned, request further information from the owner of the site, Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.
(3) Where a local authority requests information under subsection (2), the person requested shall provide that information to the local authority within 21 days of receipt of the request.
(4) Submissions may be made in writing to a local authority after 1 June 2023 in respect of a supplemental map, where exceptional circumstances arise and the local authority consents to the submission after that date.
(5) A notification referred to in subsection (1) shall—
(a) include the reasons for the determination made under that subsection, and
(b) state that the owner may, within one month of receipt of the notification, appeal the determination under section 653J, by notice in writing, specifying the grounds for the appeal, to An Bord Pleanála.
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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.