653O. Relevant site

(1) In this Part, subject to subsection (2), “relevant site” means a site which—

(a) is not a residential property, and

(b) is included in the final map most recently published under section 653K or 653M, as the case may be, by the local authority in whose functional area the site is situated.

(2) So much of a site as does not form part of a residential property, within the meaning of the Finance (Local Property Tax) Act 2012, by virtue only of section 2A(4) of that Act, shall not be a relevant site.

(3) Where, subsequent to it becoming a relevant site, planning permission is granted in respect of a portion of the site, that portion of the site (referred to in this section as a ‘new relevant site’) shall, from the date on which planning permission is granted, for the purposes of this Part, be treated as a separate relevant site to the remainder of the site of which it forms a portion.

(4) Where subsection (3) applies, subject to sections 653AG and 653AH, a new relevant site shall have the same liability date and valuation date as the relevant site of which it forms a portion (in this subsection referred to as the ‘original site’), but the market value of that original site and any amount charged on that original site under section 653Q(4) shall be apportioned between the original site and the new relevant site or if there is more than one new relevant site, each new relevant site, on a just and reasonable basis.

(5) Where in relation to a relevant site to which section 653AH applies, a certificate of compliance on completion is lodged with a local authority in respect of the completion of residential development on the relevant site and that certificate is in respect of—

(a) the completion of development of the whole of a relevant site, that site shall cease, on the lodging of the certificate of compliance on completion, to be a relevant site, or

(b) the completion of development of part of the relevant site, then subsections (3) and (4) shall apply such that that part of the site shall immediately prior to the lodging of the certificate of compliance on completion be treated as a new relevant site, and that new relevant site shall cease, on the lodging of the certificate of compliance on completion, to be a relevant site.