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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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653J. Appeal

(1) An owner who is aggrieved with the determination of a local authority under section 653E may, not later than 1 May 2023, appeal that determination, by notice in writing, specifying the grounds for the appeal, to An Bord Pleanála.

(2) An owner who is aggrieved with the determination of a local authority under section 653H may, not later than 1 September 2023, appeal that determination, by notice in writing, specifying the grounds for the appeal, to An Bord Pleanála.

(3) In considering an appeal of a determination referred to in subsection (1) or (2), An Bord Pleanála—

(a) shall consider the determination concerned,

(b) shall consider the grounds for appeal set out in the notice of appeal, and

(c) may, within 21 days of receipt of the appeal, where An Bord Pleanála considers it to be necessary for the purposes of making a decision, request further information from the owner of the site, the local authority, Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.

(4) Where An Bord Pleanála requests information under subsection (3)(c), the person requested shall provide that information to An Bord Pleanála within 21 days of receipt of the request.

(5) On completion of its considerations of the matters referred to in paragraphs (a) and (b) of subsection (3) and the information, if any, provided pursuant to a request under paragraph (c) of that subsection, An Bord Pleanála shall make a decision on the appeal as soon as practicable in all the circumstances of the case, and in any case—

(a) where the appeal is an appeal referred to in subsection (1), not later than 16 weeks from the date of the notice of appeal, or

(b) where the appeal is an appeal referred to in subsection (2), not later than 8 weeks from the date of the notice of appeal,

which may be a decision to—

(i) confirm the determination of the local authority,

(ii) set aside the determination of the local authority and allow the appeal, or

(iii) confirm the determination of the local authority in part and set aside the determination of the local authority and allow the appeal in part.

(6) An Bord Pleanála shall notify the appellant and the local authority concerned of the decision under subsection (5) as soon as practicable after it is made.

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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.