Taxes Consolidation Act 1997 section 653AF

Deferral of tax during appeals

Section 653AF provides an exemption from residential zoned land tax (RZLT) where a liable person cannot commence development because a grant of planning permission in respect of the relevant site is under appeal or subject to judicial review by an unconnected third party.

• Where planning permission has been granted but is subject to a third-party appeal to An Coimisiún Pleanála or to judicial review proceedings, RZLT that arises on liability dates between the date of the grant and the date the appeal or proceedings are determined is not due and payable.
• The appeal or judicial review must have been brought by someone other than the planning applicant, the landowner, or a person connected with either of them.
• A "relevant appeal" is a planning appeal to An Coimisiún Pleanála; a "relevant petition" is an application for judicial review of a planning decision, or an appeal of such a judicial review determination.
• The exemption applies for the full duration of the appeal or judicial review proceedings, from the date of the planning grant to the date of determination, regardless of the eventual outcome.