Taxes Consolidation Act 1997 section 653A

Interpretation

Section 653A defines the key terms used throughout Part 22A of the TCA 1997, which governs the residential zoned land tax (RZLT).

  • RZLT is an annual tax charged at 3% of the market value of land that is zoned as suitable for residential development and is serviced, with effect from 1 January 2024 for land within scope on 1 January 2022
  • The section defines terms including building, development, draft map, final map, gross floor space, market value, planning application, planning permission, residential development, vacant or idle land, and valuation date
  • A local authority consent is generally treated as having the same meaning as planning permission throughout Part 22A, except for the purposes of defining "planning permission period" and "relevant appeal"
  • References to An Bord Pleanála are to be read as including references to An Coimisiún Pleanála, reflecting the renaming of the planning body under the Planning and Development Act 2024

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