Taxes Consolidation Act 1997 section 653AMA

Functions conferred on Limerick City and County Council

Section 653AMA allocates the residential zoned land tax functions of Limerick City and County Council between the Mayor of Limerick and the director general of the council.

• Part 22A requires local authorities to carry out various functions in connection with the residential zoned land tax (RZLT), including compiling maps and identifying landowners potentially liable to the tax.
• In the case of Limerick City and County Council, these functions are split between two officeholders following the enactment of the Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024.
• The functions conferred by section 653I(4)(a), (b) and (c) — relating to the preparation and publication of draft and supplemental maps — are performed by the Mayor of Limerick.
• All other RZLT functions assigned to Limerick City and County Council under Part 22A are performed by the director general of the council.