Taxes Consolidation Act 1997 section 653AFB

Deferral of tax during appeals in respect of applications to retain unauthorised development or for substitute consent

Section 653AFB provides for the deferral of residential zoned land tax (RZLT) where a landowner appeals or seeks judicial review of a refusal to grant retention permission or substitute consent in respect of unauthorised development, and sets out the consequences depending on the outcome of that appeal or review.

• Where a planning application to retain unauthorised development or for substitute consent is refused, the landowner may appeal the decision or apply for judicial review; if the appeal or review ultimately results in retention permission or substitute consent being granted, the land is treated as not being a relevant site from the date of the original application, and any RZLT paid from that date may be reclaimed
• A landowner who previously deferred RZLT under section 653AFA during the original application process may continue that deferral while the appeal or judicial review is pending, and may also defer any RZLT arising during that appeal or review period
• If the appeal or judicial review is unsuccessful and permission or substitute consent is not granted, the landowner must amend all returns in which deferrals were claimed and pay the tax and interest due; the same obligation applies if the landowner sells the land before the appeal or review is determined
• Where a judicial review results in the application being remitted back to the local authority or An Coimisiún Pleanála for fresh determination, section 653AFA applies to the remitted application, and the deferred RZLT is only cancelled if the remitted application is ultimately successful