Taxes Consolidation Act 1997 section 653D

Draft map - submissions

Section 653D provides for the making of written submissions to a local authority in relation to a draft residential zoned land tax map, including deadlines, publication requirements, and proof of ownership.

• A person may make a written submission to the relevant local authority by 1 January 2023, regarding the inclusion or exclusion of a site from the final map, or the date on which a site first satisfied the relevant criteria; the submission must include the person's name and address.
• The local authority must publish all submissions received on its website by 11 January 2023, excluding any elements that constitute personal data.
• Where the submission is made by the owner of a site, it must be accompanied by an Ordnance Survey Ireland map at a scale that allows the site to be accurately identified.
• A landowner making a submission must have evidence of ownership available, and the local authority may request such evidence when determining whether it is obliged to respond to the submission.