Taxes Consolidation Act 1997 section 653B

Criteria for inclusion in map

Section 653B defines the criteria that land must satisfy in order to be included in a local authority residential zoned land tax map, and sets out the categories of land that are excluded from the scope of the tax even where those criteria are met.

• Land must be zoned for residential use (or mixed use including residential) in a development plan or local area plan, be serviced or reasonably capable of being serviced, and not be physically precluded from residential development.
• Exclusions apply to land in commercial use serving adjacent residential areas, mixed-use zoned land that is not vacant or idle, and land subject to phasing objectives that make it unavailable for immediate development.
• Land required for social, community, governmental, transport, energy, telecommunications, water, wastewater, waste management or recreational infrastructure is also excluded.
• Land subject to a statutory designation precluding development, or on which the derelict sites levy is payable, falls outside the scope of the tax.