653IA. Exemption on submission of request for change to zoning of land included on revised map for the year 2025

(1) This subsection applies to a relevant site where—

(a) a person has made a submission under subsection (1)(d) of section 653I in respect of lands which are, or include, such relevant site,

(b) the submission referred to in paragraph (a) is acknowledged by the local authority in accordance with subsection (3A) of section 653I, and

(c) as at the date on which the acknowledgement referred to in paragraph (b) is issued—

(i) the relevant site is not the subject of an extant planning permission for residential development, and

(ii) all of the relevant site is not the subject of one or more current planning applications for residential development.

(2) Where subsection (1) applies to a relevant site, notwithstanding section 653Q, on the making of a claim by a liable person under this Part in relation to the relevant site, residential zoned land tax shall not be charged and levied in respect of that site on 1 February 2025.

(3) This subsection applies to a relevant site where—

(a) a person has made a submission under subsection (1)(d) of section 653I in respect of lands which are, or include, such relevant site,

(b) the submission referred to in paragraph (a) is acknowledged by the local authority in accordance with subsection (3A) of section 653I, and

(c) the relevant site is the subject of one or more current planning applications for residential development and the current planning application for residential development or, where there is more than one such applications, all of them taken together, are in respect of part, but not all, of a relevant site.

(4) Such part of a relevant site referred to in subsection (3) as is not the subject of one or more current planning applications for residential development referred to in that subsection shall, for the purposes of subsection (5), be regarded as the eligible part of the relevant site.

(5) Where subsection (3) applies to a relevant site, notwithstanding section 653Q, on the making of a claim by a liable person under this Part in relation to the relevant site, residential zoned land tax shall not be charged and levied in respect of the eligible part of the relevant site on 1 February 2025.

(6) A claim referred to in subsection (2) or (5) shall be made in such form and contain such particulars as the Revenue Commissioners may prescribe.